Umowa faktoringu na gruncie ustawy o podatku dochodowym od osób fizycznych i ustawy o podatku dochodowym od osób prawnych
Factoring Agreement Under the Income Tax Act of Individuals and the Law on Income Tax from Legal Persons

Summary/Abstract: The subject of the present paper is the taxation of Factoring Agreement with the personal income tax and corporate income tax. The text defines tax effects caused by the Factoring Agreement for both its parties. The regulation of both acts are in line with each other. Therefore, the text is based mainly on the corporate income tax. It is possible because the Factoring Agreement applies to a particular group of entities – mostly entrepreneurs and banks. Every important issue is supported by numerous stances of the tax authorities.

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