Podatkowa grupa kapitałowa na gruncie podatku od towarów i usług - ryzyko szacowania podstawy opodatkowania
Tax Capital Group on the Basis of Goods and Services Tax – the Risk of Estimating the Tax Base

Summary/Abstract: Purpose – The tax capital group is a form of joint taxation of the capital group. Its application bringsa number of tax advantages, including possibility of using transfer prices in internal transactions of the tax capitalgroup. Under the VAT Act, tax capital group is not a taxpayer. Companies that form a tax group are taxpayers.This in turn means that prices in internal transactions must be on the market level. Thus, internal incohesion ofthe taxation rules is revealed. The provision of the VAT Act excludes the application of the provisions of the CITAct. This in turn raises the tax risk. The purpose of the considerations in this article is to identify the source ofthe tax risk resulting from tax incohesion and to try to answer the question of how this risk can be minimized. Design/Methodology/approach – In the analysis, the author refers to tax regulations, tax individual interpretationsand administrative court cases. Findings – The author indicates that this risk can be minimized by applying advance pricing arrangements oramending the VAT Act by introducing a vat grouping instrument. Originality/value – The value of the article is a cross-section analysis of the provisions of the tax capital group– not only in terms of income tax but also from the point of view of VAT regulations.

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