- Tytuł:
-
Zakres odpowiedzialności podatkowej likwidatora w spółce kapitałowej w likwidacji
The Scope of the Tax Liability of the Liquidator in the Association of the Capital Company Being in the State of Liquidation - Autorzy:
- Janik, Ewa
- Powiązania:
- https://bibliotekanauki.pl/articles/590573.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Likwidacja przedsiębiorstwa
Prawo spółek
Spółki kapitałowe
Capital company
Closing down of business
Company law - Opis:
- First of all, the present study contains considerations, which refer to analysis of the doubtful issue whether the liquidator in association of capital company may bear tax liability for the obligations. For determined in this way research area, the analysis of the relevant jurisdiction becomes useful, which possesses, in the mentioned case, features of the absence of uniformity. The above questions evoke numerous controversies, particularly if it is pointed out that in the light of being in force provisions of the Fiscal Law, the liquidator is not involved in third persons list (catalogue). Lack of the liquidators' presence in this provision, we may, in this way, regard as certain inconsistency of the legislator, but we cannot, on the grounds of it, construct a thesis which includes third persons in the tax liability, also other managing the company's property persons, for example - liquidators.
- Źródło:
-
Studia Ekonomiczne; 2014, 200; 48-64
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł