Redemption of Shares or Stocks and Their Influence on Tax Obligation in Value Added Tax
The article presents the problem of taxation of value added tax and the remuneration in kind paid to a shareholder as a result of the redemption of shares. Settlements made between a company and a former shareholder may be considered a taxable transaction. Two opposing concepts found in the case la...
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Format: | Article |
Language: | English |
Published: |
The John Paul II Catholic University of Lublin
2024-06-01
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Series: | Przegląd Prawno-Ekonomiczny |
Subjects: | |
Online Access: | https://czasopisma.kul.pl/index.php/ppe/article/view/16248 |
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