ARE THE NEW POLISH TAX RULES REGARDING PARTNERSHIPS LIMITED BY SHARES IN BREACH OF EU LAW? ANALYSIS OF AMENDMENTS TO THE POLISH INCOME TAX ACT 2014 IN THE LIGHT OF ECJ CASE LAW
With effect from 1 January 2014, the Polish Parliament introduced amendments to the Polish Corporate and Personal Income Tax Acts, which primarily affect the taxation of a partnership limited by shares (SKA) by including it into the category of corporate income tax subjects. Under the new regulation...
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| Format: | Article |
| Language: | English |
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Uniwersytet Mikołaja Kopernika
2015-06-01
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| Series: | Ekonomia i Prawo. |
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| Online Access: | http://apcz.umk.pl/czasopisma//index.php/EiP/article/view/7463 |