Depozyt nieprawidłowy – aspekty podatkowe
Irregular deposits - tax issues
Author(s): Anna HnatówSubject(s): Law, Constitution, Jurisprudence
Published by: Fundacja Pro Scientia Publica
Keywords: irregular deposit; civil law transaction tax; storage; loan; the sanction rate
Summary/Abstract: Incorrect deposits cause controversy not only in civil law, but also in tax law. The article seeks to identify the boundaries between incorrect deposits , storage and loan from the point of view of the tax consequences. It also presents the tax consequences of irregular deposits in tax on civil law of transactions and proceedings of undisclosed sources of income.
Journal: Ogrody Nauk i Sztuk
- Issue Year: 2014
- Issue No: 4
- Page Range: 89-96
- Page Count: 8
- Language: Polish