Podatkowa grupa kapitałowa w sektorze elektroenergetycznym w Polsce
Tax capital group in the electricity sector in Poland

Summary/Abstract: The aim of this article is the analysis of influence of preferences in income tax for legal entity, based on settling the tax together in the capital tax group. The law concerning the capital tax group was established in 1996, through the act on income tax for legal entity. The research invastigated 4 capital tax groups from the electricity sector in Poland. The analysis was made on the financial data and the official information published on the capital groups’ web pages. The study shows that the main reason for creating the corporate group in the partnerships is to constrain the risk of transfer prices and cut income tax for legal entity through current loss offsetting in the companies belonging to the group.

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