Pojęcie „zorganizowanej części przedsiębiorstwa” w prawie podatkowym
The concept of “an organised part of an enterprise” in the tax law

Summary/Abstract: The concept of “an organized part of an enterprise” appears quite often in the tax law. Despite its definition in the regulations there are numerous problems related to its interpretation. This is crucial due to the taxation method of an enterprise undergoing transformation. The paper presents selected comments on the terms and conditions that should be met for defining “an organized part of an enterprise” in the light of the tax regulations.

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