Pojęcie spółki kapitałowej i opodatkowanie przekształcenia spółek kapitałowych w spółki osobowe na kanwie podatku od czynności cywilnoprawnych
The Notion of a Capital Company and Taxation of the Transformation of Capital Companies into Partnerships under the Tax on Civil Law Transactions

Summary/Abstract: The subject of the article is a legal analysis of issues related to defining the concept of a capital company on the basis of tax on civil law transactions and the potential arising of tax duty in civil law transactions in the situation of transforming the legal form of a capital company into a partnership.

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