Czasopismo Rzeczpospolita - Dobra Firma

Our expert comments on case no. I SA/Gl 526/15 decided by a Provincial Administrative Court. The case was about the tax treatment of a partnership's loss by a partner after the partnership is wound up. The court held that the wound-up partnership's five-year loss carry-forward cannot be deducted by the partner all at once. Our expert points out that such a loss can be deducted next tax year if the partner takes up any other business that would earn him or her income classified as "non-agricultural business income".   

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