Michał Toruński
Income derived on Polish territory within the meaning of article 3. 2 of the Legal Persons' Income Tax Act
Summary
The subject of this dissertation is the problem of interpretation of the concept of income derived on Polish territory within the meaning of article 3. 2 of the Legal Persons' Income Tax Act. In brief, the core of the matter lies in answering the question how to read the term used by legislator. The thesis presents two approaches on this matter as well as the author’s opinion.
According to the first opinion, income derived by non-residents should be taxed on Polish territory, when its effect will be used by a subject that is a resident or have management in Poland.
Opposite position argues that causative action leading to obtain the income must be performed on Polish territory in order to be able to consider the existence of the source of income.
The paper also presents judgments of administrative courts as well as views of doctrine reflecting above raised opinions.