Datio in solutum w ujęciu bilansowym i podatkowym
Datio in solutum in accounting and tax terms

Summary/Abstract: The aim of the article is to present the problems in the application by entities the legal institution of “datio in solutum” which is a substitute settlement of liabilities in relation to its content. This paper concerns the impact of the DS valuation of assets and liabilities of enterprises and their tax consequences. Because the essence of the DS is the repayment of an existing liability in a different way than originally specified, so in accounting for both the debtor and the creditor this operation should not affect the result, unless the value of the liabilities and benefits are uneven and the state is accepted by the parties. In contrast, the approach of the tax authorities sanctioned in the regulations starting from 2015 indicates the need for the recognition of revenue related to the debtor to pay back this debt.

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