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

Author

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  • Piotr Mirowski

    (Uniwersytet Ekonomiczny w Krakowie, Doktorant Wydzia³u Zarz¹dzania)

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.

Suggested Citation

  • Piotr Mirowski, 2013. "Taxation of public-limited liability partnership companies in the aspect of developers’ tax optimization - conclusions of the Supreme Administrative Court resolution," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 84, pages 50-54, June.
    • Handle: RePEc:kra:journl:y:2013:i:84:p:50-54
    DOI: 10.14659/worej.2013.84.08
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