Problematyka opodatkowania dotacji unijnych
Problems of the Taxation of EU Grants

Summary/Abstract: The problem of the taxation of EU grants is an important and current issue. Thisis due to the large possibilities of project financing from national and regional operationalprograms. The paper analyzes the tax consequences caused by receiving grants financedfrom the European Union budget and the state budget. The considerations in the paperinclude: taxation of the grants with income tax, tax costs of expenses financed from thegrants, tax depreciation on fixed assets financed by the grants, taxation of the grants with VAT, the possibility of deducting VAT from the investments financed by the grants.

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