Taxation with a tax on civil law transactions of a transformation of a general partnership into another partnership – an analysis against the background of administrative courts’ rulings
Pursuant to the Polish Act on tax on civil law transactions, transformation of a general partnership into another type of a partnership may be taxed if it causes an increase of the partnership’s assets value (which is established as a result of the transformation). This means that the partnership’s...
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| Autor principal: | |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2021-06-01
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| Col·lecció: | Prawo Budżetowe Państwa i Samorządu |
| Matèries: | |
| Accés en línia: | https://apcz.umk.pl/PBPS/article/view/PBPS.2021.011/29605 |
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