TRANSFORMATION OF COOPERATIVE WORK INTO LIMITED COMPANY- CHOSEN TAX EFFECTS
Journal Title: Annuals of the Administration and Law - Year 2015, Vol 2, Issue 0
Abstract
The primary function of cooperative work established through the use of project professional potential members. Solidarity action and participating in the management of the cooperative may lead members to a decision on its transformation into a capital company. The aim of the article is to present the tax consequences of this transformation on the basis of tax on goods and services tax. In addition, the analysis of the legal nature of the rights and obligations of the succession have been (at least for the interpretation of the tax base, tax identifcation number) from the converted on subject transformed. Analytical uses and linguistically-logical reasearch method. As a result of the investigations undertaken, the transformation of cooperatives in a company in transparent in terms of VAT. In view of the transformation in a capital company (when it involved all members and no changes occur in the bed) in principle not obligation arises in any of your income taxes. As a proposal de lege ferenda accepted the need for a provision to transfer NIP cooperative work on the company transformed.<br/><br/>
Authors and Affiliations
Rafał Bernat
Keywords
Related Articles
- EP ID EP400472
- DOI -
- Views 82
- Downloads 0
IS VOTING BY PROXY MAY BE AN ANTIDOTE TO THE FORCED ABSENCE OF PERSONS WITH DISABILITIES?
The Election Code gives disabled voters various possibilities of participating in the general elections. By the same it puts into effect the constitutional right to vote given also to this group of voters and gives legal...
Zobowiązania prawne księcia Mieszka I wobec swoich drużynników w świetle kroniki Ibrahima Ibn Jakuba.
Jednym z pierwszych pomników historii Polski jest relacja Ibrahima Ibn Jakuba, kupca żydowskiego, tzw. radnity (ar-rādhānīja). Wśród wielu informacji przekazanych przez relację Ibrahima Ibn Jakuba znajdują się informacje...
AGRICULTURAL HOLDING UNDER THE POLISH CIVIL CODE – SELECTED ISSUES
There are various definitions of the Agricultural Holding in the Polish legal system. They serve different purposes. Since the provisions of the Civil Code do not provide a strict definition as to the essence of the Agri...
EIGE AS AN EXAMPLE OF ACTIVITY SUPPORTING EQUAL TREATMENT OF WOMEN AND MEN IN THE EU
The EU agencies were set up to provide expertise and - by delivering legal, technical or scientific back-up - help the EU institutions make the right decisions. The purpose of the article is to find out what kind of role...
UNIA EUROPEJSKA W GLOBALNEJ DZIAŁALNOŚCI BADAWCZO-ROZWOJOWEJ: BILANS I PERSPEKTYWY
Celem artykułu jest określenie pozycji Unii Europejskiej w nowym globalnym układzie działalności badawczo-rozwojowej, w którym liderem stała się dynamicznie rozwijająca się Azja Wsch. Zasadniczym problemem badawcz...