Charakterystyka wybranych zagadnień dotyczących opodatkowania odsetek od pożyczek jako formy przychodów z kapitałów pieniężnych
Characteristics of selected issues concerning the taxation of interest on loans as a form of income from capital funds

Summary/Abstract: The purpose of this article is to present important issues regarding the taxationof interest on loans as a form of income from capital funds. For the purposes of thisarticle, it describes the features of a loan agreement that are significant from thepoint of view of tax law. In addition, an analysis of the judicial decisions was carriedout, which is an interpretative guideline when decoding the tax solutions introducedby the legislator in this area. The article discusses the issues of interest and otherforms of remuneration and their impact on tax qualification, the method of taxation ofinterest on loans, the moment when income arises, capitalized interest, as well as theissue of taxation of interest on loans in the case of persons with limited tax liability inPoland. The analysis of the issue of taxation of interest on loans as a form of incomefrom capital funds also shows the interdisciplinary nature of the field of tax law andinterprets the provisions of both tax law and civil law. In this article, the author alsoaims to pay special attention to showing there are interpretative inaccuracies on theabove-mentioned plane.

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