Ryzyko prawno-podatkowe w transakcji leasingu
Law and tax risk in the leasing transaction

Summary/Abstract: The main aim of the article is classification and description of leasing risk areas and analysis of law- and tax-related risk involved in the leasing in the leasing transaction. The leasing transaction is not free from risk, which can limit the effectiveness of such a contract. The main types of leasing risk are: lessor’s risk, lessee’s risk and the risk of the leasing object. One of the highest risk areas in the leasing transaction is lawand tax-related risk, especially in Poland. It is connected with lack of leasing regulations in the Polish law system for many years now. The types of this special leasing risk are: civil law risk, tax law risk (income tax and VAT) and accounting law risk. Identification and characterization of risk factors makes it possible to reduce their negative impact.

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