Praktyczne aspekty uregulowania leasingu w ustawach o podatku dochodowym
Practical aspects of leasing in income tax regulations

Summary/Abstract: The study aims at presenting tax risks connected with the application of regulations on leasing. These risks can have their source in not understanding the legislator’s intention and also in lack of harmonization of fiscal and civil law principles. The introduction presents the objectives of the authors of regulations on tax lease. Risks connected with the conceptual aspect of the regulations and civil code regulations are described in part two and three. The author’s purpose was to present, from the practical point of view, a list of issues which can give rise to interpretative problems.

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