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Title:

Podatek dochodowy od osób prawnych na przykładzie poręczenia jako świadczenia nieodpłatnego

Alternative title:

Corporate income tax based on the example of a guarantee as a free of charge benefit

Creator:

Stefanicki, Robert

ORCID:

0000-0002-6087-4231

Subject and Keywords:

Poland ; Corporate Income Tax ; free of charge benefit ; guarantee

Description:

Tyt. tomu: Osiemdziesiąt lat polskiego prawa handlowego

Abstract:

A general obligation to bear public burdens and pay public dues, including taxes, stems directly from constitutional norms. Legal Acts defining civil rights and liberties and imposing obligations to the state should be constituted and implemented in a restrictive manner which allows their recipient to predict the legal consequences of his behavior. Appropriate normative regulations in this area may facilitate the creation of business activities through undertaking of certain enterprises, or — on the contrary — contribute to their instability. Coherent, unambiguous and predictable interpretation creates confidence in law’s recipients. It is therefore essential that the ordering function in this respect is filled by the case law of the courts. According to the administrative court case law, the concept of “free of charge benefit” is broader in tax law than in civil law when it comes to the scope of its meaning, because it encompasses all economic phenomena and legal events resulting in obtaining benefits. Granting legal guarantees by an entity expresses its readiness to engage its assets in the future, which has specific economic value. Independently of other assets, the benefit of a company is the resignation of a guarantor from receiving any remuneration. The law is always the bearer of certain values or at least those that are considered basic.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Frąckowiak, Józef. Red.

Date issued:

2015

Date copyrighted:

2015

Identifier:

ISSN 0137-1134 ; ISSN 0239-6661

Source:

PAd P 101660 II

Language:

eng ; pol

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3644. Przegląd Prawa i Administracji 2015, 101, s. 207-214

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

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