Warunki zwolnienia dochodu od podatku dochodowego na podstawie art. 17 ust. 1b ustawy o podatku dochodowym od osób prawnych
Conditions for income tax exemption on the basis of art. 17.1b of the Corporate Income Tax Act

Judgment of Supreme Administrative Court of 6 August 2019 in Case II FSK 537/19

Summary/Abstract: The study examines the regulation of one of the corporate income tax exemptions. It is about releasing revenues assigned and spent for statutory purposes. In tax practice, the scope of this exemption still causes interpretation doubts. The author therefore analyzes the construction of the exemption from art. 17 1b of the Corporate Income Tax Act. The scope of application of the exemption and the scope of clarification are indicated. Within these ranges, the conditions for tax exemption have been indicated. The condition of direct implementation of the statutory goal was subjected to special analysis. Due to inter- pretation difficulties, the author postulates a change in the regulations of the analyzed tax exemption. The expression referring to the statutory purpose should be replaced. In addition, they can be made more specific.

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