Zwolnienie przedmiotowe dochodów przeznaczonych na działalność statutową jako alternatywa dla zwolnienia podmiotowego organizacji pozarządowych w kontekście orzecznictwa
Objective exemption of income allocated to statutory activity as an alternative to subjective exemption of non-governmental organisations in the context of existing case law

Author(s): Mikołaj Sikorski
Subject(s): Law on Economics, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: objective tax exemption; corporate income tax; non-profit organisations
Summary/Abstract: The author analyzes tax exemption concerning income allocated to statutory objectives which are listed in the polish CIT Act, whose main beneficiaries are non-profit organisations. The subject of the analysis is, first of all, current legislative solutions and case law practice related to the tax exemption in question. The purpose of the paper is to determine whether the current objective tax exemption is an good alternative to subjective tax exemption of non-profit organisations and how to rectify imperfections of the current regulation.

• Details
• Contents