Opinia prawna w sprawie opodatkowania zagranicznych firm będących właścicielami wielkich sieci handlowych (tzn. sieci sklepów wielkopowierzchniowych..
Legal Opinion on the taxation of foreign companies, which own large retail chains (ie, large retail chains or networks of smaller shops).

Summary/Abstract: Existing provisions concerning tax on goods and services impose on foreign companies, including large retail chains, the same tax obligations as those that apply to domestic companies, while these networks are not able to benefit from the same exemptions because of the subjective volume of trading achieved. The Polish income tax law does not offer any preferential treatment to large network operators, making the amount of tax dependent on the type of business or on the origin of shareholders equity traders. In addition foreign companies can be taxed in a preferential way in the case of property taxes, because the municipal council may introduce non-statutory exemption in question on assets with trade network which carries out its activities.

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