Analiza regulacji prawnych dotyczących podatku dochodowego od osób prawnych zaimplementowanych lub zmienionych pod wpływem prawa Unii Europejskiej

The legal basis for the harmonisation of corporate (legal persons’) income taxation in the European Union is Article 115 of the Treaty on the Functioning of the European Union (TFEU) and the indicated Council directives. In the current state of law, the provisions shaped under the impact of EU law include those regulating, among other things, the taxation of hybrid structures, the income of foreign-controlled companies, unrealised profits, income earned abroad, dividends, as well as those relating to revenue or deductible costs and tax exemptions.