Skutki wniesienia wkładu niepieniężnego na gruncie podatku VAT
The consequences of an in-kind contribution under VAT

Summary/Abstract: Article analyzes the VAT taxation of in-kind contributions to commercial companies and civil partnerships. The issues related to qualifying a contribution under the Polish VAT Act, the tax bases and, in addition, the topic of documentation of transactions and the input tax deduction are discussed in a compre- hensive manner. The views of tax authorities, administrative courts, the CJEU and the opinions of the doctrine are presented in this context. The author considers the possibilities of contributions being made by non-taxable persons or taxable persons not acting in this role, the consequences of the delivery of an enterprise and its organized part, and discusses in detail the disputes concerning the tax base of contributions to companies and partnerships.

• Details
• Contents