- Tytuł:
-
Opinia prawna na temat możliwości wliczania w koszty działalności gospodarczej amortyzacji samochodu osobowego będącego współwłasnością małżeńską
Legal opinion on the admissibility of inclusion into the cost of economic activity of depreciation of a passenger car which is jointly owned by a marriage couple - Autorzy:
- Kulicki, Jacek
- Powiązania:
- https://bibliotekanauki.pl/articles/11875406.pdf
- Data publikacji:
- 2013
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
marriage
natural person
income tax
motor vehicles
property - Opis:
- The opinion addresses the issue of inclusion of passenger car depreciation into revenue earning costs by natural persons conducting a non-agricultural economic activity, where that car is their joint matrimonial property. The author claims that, under the existing legal framework, such a car might be subject to depreciation for taxation purpose, provided that the requirements for inclusion thereof in the category of fixed assets are met. It does not matter whether such property is a joint property of persons married to each other or not. In this respect, the lawmaker does not impose any additional limitations, other than general rules for classification of fixed assets.
- Źródło:
-
Zeszyty Prawnicze BAS; 2013, 2(38); 214-218
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki