Opodatkowanie CIT od 1 stycznia 2018 r.- korekty systemowe czy kryzys konstrukcji – wybrane zagadnienia
CIT taxation from January 1, 2018 - system corrections or construction crisis - selected issues

Summary/Abstract: The aim of the article is to appoint general idea of the serious amendment made to CIT act, which have entered into force since 1st January 2018 and moreover to evaluate its normative realization. In this respect some crucial changes have been elaborated, such as the extraction of the capital gains as the separate source of income, minimal income tax concerning commercial buildings or disallowance of tax deductions for expenses linked to so called bad debts. Author’s main thesis is that the recent amendment does not fully comply with its goals, since taken measures raise doubts from both domestic (constitutional) and international (i.e. EU) perspective.

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