Opodatkowanie wniesienia aportu lub sprzedaży zorganizowanej części przedsiębiorstwa
Taxation of a contribution in kind or of the sales of an organized part of an enterprise

Summary/Abstract: The sales and contribution in kind of an organized part of an enterprise entail taxation issues. They concern Income Tax, Value Added Tax as well as Tax on Civil Law Transactions. The paper presents key issues on the above problem.

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