Opodatkowanie podatkiem od czynności cywilnoprawnych umów zbycia przedsiębiorstwa (artykuł dyskusyjny)
Tax on Civil Law Transactions on Contracts of Sale of Company (Discussion Article)

Summary/Abstract: A company is not a thing, but an organized collection of intangible and tangible assets. As such, it is not subject to taxes on civil law transactions. The aforementioned tax is applicable only to separate things and material rights included in it, if the ownership of the said things and material rights is transferred under an agreement. The penalty tax rate, i.e. the highest specified in Art. 7 par. 3 point 1 of the Act on civil law transactions, applies only to things and material rights that have not been specified and assigned a tax rate in the agreement or declaration (declarations), but are subject to the tax. It is unacceptable to use this provision to tax an agreement to sell an entire company, if in reality it includes material rights not subject to the tax.

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