Czasopismo Rzeczpospolita

The CIT Act contains a close-ended list of requirements to be met by entities wishing to be formed into a tax group. But the CIT Act is silent on whether the companies forming such a group may voluntarily terminate the underlying agreement, and if so, how they should do that. In the article, WTS&SAJA experts write that the companies are entitled to effectively terminate the group agreement by expressing their mutual consent in the form of a notarial deed. The authors also write that if the member companies voluntarily dissolve their group, each of them may join some other tax group before the end of the tax year following that in which the original group lost its status of a tax group (Article 1a(13) CIT Act does not apply).

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