Udzielanie zamówień publicznych w ramach grupy kapitałowej a cena rynkowa w reżimie cen transferowych
Conclusion of a public contracts within a capital group and the arm’s length price under the transfer pricing regime

Summary/Abstract: The conclusion of a public contract within a capital group is related to the verification of compliance of the price established in the procedure with the arm’s length principle resulting from transfer pricing regulations. As of January 1, 2019, references to the Public Procurement Law were introduced to the Corporate Income Tax Act and Personal Income Tax Act, allowing for the application of preferences in the preparation of transfer pricing documentation by certain entities operating in capital groups operating within the public procurement market. The study analyzes the importance of establishing market prices for the application of specific institutions of public procurement law. Situations in which it is possible to award public contracts within capital groups have also been identified, taking into account public procurement law regulations relating to capital groups, the status of procuring entities and economic operators, in-house procurement and conflict of interest. The effects of the subsequent change in the relationship between the procuring entity and the economic operator have also been determined. These findings have been compared with the subjective and objective scope of the arm's length principle resulting from transfer pricing regulations. The correctness and purposefulness of the exemptions from the documentation obligation concerning the participants of the public procurement market have also been verified and correction of the transfer pricing regulations has been proposed.

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