Skutki prawnopodatkowe wystąpienia wspólnika ze spółki osobowej niebędącej podatnikiem podatku dochodowego
Legal and fiscal consequences of a withdrawal of a partner from a tax transparent partnership
Author(s): Anna JustyńskaSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Court case
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: a partnership; a partnership not being a legal entity; withdrawal of a partner; income tax; value added tax; remuneration in non-cash form; participation interest
Summary/Abstract: The withdrawal of a partner from a tax transparent partnership implies many tax consequences, in particular on the grounds of income tax and value added tax as well. These consequences vary, depending on whether the remuneration received by a withdrawing partner is paid in cash or in subsided form. Moreover, if a withdrawing partner has not received any remuneration such an event causes tax consequences different to those when a withdrawing partner has received a remuneration in which ever form. The complex analysis of the matter in question also requires the determination of tax consequences originated on the side of the remaining partners. The article considers tax consequences of the withdrawal of a partner from a partnership, taking into account the jurisprudence of administrative courts and tax rulings issued by tax authorities.
Journal: Kwartalnik Prawa Podatkowego
- Issue Year: 2017
- Issue No: 4
- Page Range: 123-142
- Page Count: 20
- Language: Polish