Podatek od niektórych instytucji finansowych w świetle art. 124 Traktatu o funkcjonowaniu Unii Europejskiej
Tax on Certain Financial Institutions in the Light of Art. 124 of the Treaty on the Funct ioning of the European Union

Summary/Abstract: On February 1, 2016, the Act on the Tax on Certain Financial Institutions came into force in Poland. One of the structural elements of this tribute is a tax deduction, based on the possibility to deduce the value of treasury securities in the portfolio of assets of selected groups of taxpayers from the tax base. In this respect, the new public tribute provides the State Treasury with privileged access to financial institutions. This solution should be considered contrary to art. 124 of the Treaty on the Functioning of the European Union.

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