Analiza wybranych zmian wprowadzonych na mocy Polskiego Ładu w zakresie tworzenia i funkcjonowania podatkowych grup kapitałowych
The article is devoted to the analysis of selected changes related to the creation and functioning of tax capital groups, introduced under the law referred to as the “Polish Deal.” The intention of the Polish legislator was to increase interest in tax capital groups and to create opportunities for s...
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| Format: | Article |
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Wydawnictwo Uniwersytetu Wrocławskiego
2024-05-01
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| Series: | Wrocławsko-Lwowskie Zeszyty Prawnicze |
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| Online Access: | https://wuwr.pl/wlzp/article/view/15908 |
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| author | Katarzyna Błaszczak |
| author_facet | Katarzyna Błaszczak |
| author_sort | Katarzyna Błaszczak |
| collection | DOAJ |
| description | The article is devoted to the analysis of selected changes related to the creation and functioning of tax capital groups, introduced under the law referred to as the “Polish Deal.” The intention of the Polish legislator was to increase interest in tax capital groups and to create opportunities for smaller entrepreneurs to join them. To this end, among other things, it was decided, the formal conditions for joining these structures were liberalized, the obligation to maintain the profitability of the group was dropped, and the prohibition on making changes to the composition of the companies forming the tax capital group was repealed. The article provides an assessment of the most significant changes that came into effect on January 1, 2022, and their impact on the actual interest in creating tax capital groups. |
| format | Article |
| id | doaj-art-386438e2d3b049d9bbf95a6f890ccadd |
| institution | Kabale University |
| issn | 2082-4939 2957-2479 |
| language | deu |
| publishDate | 2024-05-01 |
| publisher | Wydawnictwo Uniwersytetu Wrocławskiego |
| record_format | Article |
| series | Wrocławsko-Lwowskie Zeszyty Prawnicze |
| spelling | doaj-art-386438e2d3b049d9bbf95a6f890ccadd2025-01-28T11:07:18ZdeuWydawnictwo Uniwersytetu WrocławskiegoWrocławsko-Lwowskie Zeszyty Prawnicze2082-49392957-24792024-05-011417118310.19195/2082-4939.14.1117646Analiza wybranych zmian wprowadzonych na mocy Polskiego Ładu w zakresie tworzenia i funkcjonowania podatkowych grup kapitałowychKatarzyna Błaszczakhttps://orcid.org/0009-0002-5470-4225The article is devoted to the analysis of selected changes related to the creation and functioning of tax capital groups, introduced under the law referred to as the “Polish Deal.” The intention of the Polish legislator was to increase interest in tax capital groups and to create opportunities for smaller entrepreneurs to join them. To this end, among other things, it was decided, the formal conditions for joining these structures were liberalized, the obligation to maintain the profitability of the group was dropped, and the prohibition on making changes to the composition of the companies forming the tax capital group was repealed. The article provides an assessment of the most significant changes that came into effect on January 1, 2022, and their impact on the actual interest in creating tax capital groups.https://wuwr.pl/wlzp/article/view/15908tax capital groupsthe polish dealestablishment of the tax capital groupsconsolidation of the tax resultcit taxation |
| spellingShingle | Katarzyna Błaszczak Analiza wybranych zmian wprowadzonych na mocy Polskiego Ładu w zakresie tworzenia i funkcjonowania podatkowych grup kapitałowych Wrocławsko-Lwowskie Zeszyty Prawnicze tax capital groups the polish deal establishment of the tax capital groups consolidation of the tax result cit taxation |
| title | Analiza wybranych zmian wprowadzonych na mocy Polskiego Ładu w zakresie tworzenia i funkcjonowania podatkowych grup kapitałowych |
| title_full | Analiza wybranych zmian wprowadzonych na mocy Polskiego Ładu w zakresie tworzenia i funkcjonowania podatkowych grup kapitałowych |
| title_fullStr | Analiza wybranych zmian wprowadzonych na mocy Polskiego Ładu w zakresie tworzenia i funkcjonowania podatkowych grup kapitałowych |
| title_full_unstemmed | Analiza wybranych zmian wprowadzonych na mocy Polskiego Ładu w zakresie tworzenia i funkcjonowania podatkowych grup kapitałowych |
| title_short | Analiza wybranych zmian wprowadzonych na mocy Polskiego Ładu w zakresie tworzenia i funkcjonowania podatkowych grup kapitałowych |
| title_sort | analiza wybranych zmian wprowadzonych na mocy polskiego ladu w zakresie tworzenia i funkcjonowania podatkowych grup kapitalowych |
| topic | tax capital groups the polish deal establishment of the tax capital groups consolidation of the tax result cit taxation |
| url | https://wuwr.pl/wlzp/article/view/15908 |
| work_keys_str_mv | AT katarzynabłaszczak analizawybranychzmianwprowadzonychnamocypolskiegoładuwzakresietworzeniaifunkcjonowaniapodatkowychgrupkapitałowych |