Taxation of public-limited liability partnership companies in the aspect of developers’ tax optimization - conclusions of the Supreme Administrative Court resolution

Piotr Mirowski ()
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Piotr Mirowski: Uniwersytet Ekonomiczny w Krakowie, Doktorant Wydzia³u Zarz¹dzania

World of Real Estate Journal (Swiat Nieruchomosci), 2013, issue 84, 50-54

Abstract: The purpose of this article the presentation of one of the most important operational research methods applied particularly by holding capital structures dealing with property activity and the turnover with real estates in a broad meaning, and comparing this method with also the already applied solution, but which the operational research effect in the wider dimension sanctioned by the Supreme Administrative Court (NSA) composed of seven judges with resolution dated 16th January 2012 on taxation of a shareholder of public-limited liability partnership companies. The article compares the optimization in taxation by means of a limited investment fund and partnerships, in the context of an interpretation of the taxing applied to a shareholder of the company as provided by the NSA resolution in question.

Keywords: tax optimization; partnerships; real estate market; property; finance managing; tax law; holding; capital structure; tax structure; limited investment fund; tax saving (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:kra:journl:y:2013:i:84:p:50-54

DOI: 10.14659/worej.2013.84.08

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