Papiery wartościowe i udziały w spółce kapitałowej jako instytucje rynku finansowego oraz ich powiązanie z zagadnieniami materialnoprawnej i formalnoprawnej konstrukcji stosunku podatkowego
Securities and shares in a capital company as financial market institutions and their connection with the issues of substantive and formal-legal structure of the tax relationship

Summary/Abstract: This article attempts to present significant issues related to the sale of shares and securities for consideration in terms of tax law, indicating the forms of income from capital and explaining concepts such as disposal for consideration, security. Moreover, efforts were made to classify the discussed revenues into a specific category, indicating that they are taxed on the basis of the Personal Income Tax Act. The aim of the article was also to present the solutions developed in the doctrine and jurisprudence in the field of taxation of the sale of shares and securities for consideration, and to show the material and procedural aspects of taxation of certain categories of income from capital funds. The article also discusses shares and securities as an institution of com- mercial law and financial market law and linking them with the issues of substantive and formal and legal construction of the tax relationship. It is possible to point to the multitude of jurisprudence explaining the doubts that appear on the level of the issues raised. The article tries to show the basic issues covering the issues raised, including the impact of the dematerialisation of securities on the issues of tax settlements. The issues raised should be treated as very topical in the light of the growing economic growth and the progressive enrichment of the society. Management and investment of savings will always result in the necessity to make correct settlements with the state budget in order to avoid negative consequences. Therefore, the article highlights only the most important aspects of the presented issues.

• Details
• Contents