III AZP 10/95
AI generated
Supreme Court ruled bankruptcy does not exempt state-owned enterprises from income growth tax obligations.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court resolved a legal question regarding whether a bankrupt state-owned enterprise remained liable for income growth tax. The tax authority and the tax chamber argued that the enterprise continued to exist as a legal person and thus owed taxes for wages paid during the bankruptcy continuation period. The court agreed, holding that bankruptcy proceedings do not extinguish the entity's legal personality or tax obligations.
Legislator headnote
AI generatedArt. 1 ust. 1 ustawy z dnia 22 grudnia 1990 r. o opodatkowaniu wzrostu wynagrodzeń; Bankruptcy proceedings do not deprive a state-owned enterprise of its legal personality, meaning it remains subject to tax obligations for wages paid during the continuation of business activities.
Keywords
AI generated
state-owned enterprise
bankruptcy proceedings
legal personality
income growth tax
tax liability
wages during bankruptcy
tax exemption
Cited Legislation
AI generatedArt. 1 ust. 1 of the Act of 22 December 1990 on taxation of income growth
Art. 114 of the Presidential Decree of 24 October 1934 on Bankruptcy Law
art. 391 k.p.c
art. 211 k.p
Cited Case Law
AI generatedSA/Po 2822/93