Informacja prawna o zasadach opodatkowania przychodów tzw. funduszy pożyczkowych, uzyskanych w ramach realizacji regionalnych programów (...)
Legal information of the taxation of proceeds received by the so‑called loan funds in the course of implementation of regional operational (...)

Summary/Abstract: The information deals with taxation of proceeds received by the so-called loan funds within the framework of regional operational programs of particular voivodships in 2007–2013. The author states that money received by the loan funds under regional operational programs European Regional Development Fund (along with banking interest from them) are exempted from income tax under Article 17 para. 1 subpara. 24 of the Act of February 15, 1992 on Legal Persons’ Income Tax. He concludes that any kind of interest, fees and commissions received by a loan fund from loans given to eligible entities is not subject to exemption from legal persons’ income tax.

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