TRANSFORMATION OF COOPERATIVE WORK INTO LIMITED COMPANY- CHOSEN TAX EFFECTS

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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

commercial law cooperative income tax

EP ID EP400472
DOI -
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