Współpraca w ramach „wspólnego przedsięwzięcia” – wybrane problemy podatkowe
Cooperation in the “Joint Undertaking” Form – Selected Tax Issues

Summary/Abstract: The income tax acts regulate taxation of different form of cooperation if they are a source of tax revenue. Both the Natural Persons’ Tax Act and the Companies Tax Act distinguish “joint undertaking” from others form cooperation, especially from different types of partnerships. Entrepreneurs may conclude agreements on implementation of joint projects. They may use a form of silent partnership agreement, consortium agreement or European Economic Interest Group. This paper indicates the most important tax problems, particularly on the ground of the income tax, the VAT tax and the acts in civil law tax.

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