{"id":1103,"date":"2019-03-05T09:17:02","date_gmt":"2019-03-05T09:17:02","guid":{"rendered":"https:\/\/forystek.pl\/?p=1103"},"modified":"2019-03-05T09:17:02","modified_gmt":"2019-03-05T09:17:02","slug":"spor-z-fiskusem-z-glowna-rola-spolki-komandytowo-akcyjnej","status":"publish","type":"post","link":"https:\/\/forystek.pl\/de\/prawo-podatkowe\/spor-z-fiskusem-z-glowna-rola-spolki-komandytowo-akcyjnej\/","title":{"rendered":"Sp\u00f3r z fiskusem sp\u00f3\u0142ki komandytowo-akcyjnej"},"content":{"rendered":"<p style=\"text-align: justify;\">Wyrokiem NSA (sygn. akt II FSK 624\/17) zako\u0144czy\u0142 si\u0119 sp\u00f3r z fiskusem dotycz\u0105cy tego, czy sp\u00f3\u0142k\u0119 komandytowo- akcyjn\u0105 nale\u017cy traktowa\u0107 jako sp\u00f3\u0142k\u0119 osobow\u0105 czy jako sp\u00f3\u0142k\u0119 kapita\u0142ow\u0105.<\/p>\n\n\n\n<p style=\"text-align: justify;\">Wszystko zacz\u0119\u0142o si\u0119 od pytania notariusza dotycz\u0105cego tego czy nadwy\u017cka wk\u0142ad\u00f3w akcjonariuszy ponad warto\u015b\u0107 nominaln\u0105 obejmowanych przez nie w zamian akcji w sp\u00f3\u0142ce komandytowo- akcyjnej powinna zosta\u0107 opodatkowana PCC.<\/p>\n\n\n\n<p style=\"text-align: justify;\">Warto zaznaczy\u0107, \u017ce w tej kwestii wypowiada\u0142 si\u0119 ju\u017c w 2015 roku Trybuna\u0142 Sprawiedliwo\u015bci UE, kt\u00f3ry w wyroku o sygn. akt C- 357\/13 orzek\u0142, \u017ce sp\u00f3\u0142ka komandytowo-akcyjna powinna by\u0107 traktowana jako sp\u00f3\u0142ka kapita\u0142owa, bowiem wynika to z interpretacji art. 2 ust 1 lit. b i c dyrektywy 2008\/7\/WE, kt\u00f3ry definiuje sp\u00f3\u0142k\u0119 kapita\u0142ow\u0105. Do powy\u017cszego odni\u00f3s\u0142 si\u0119 nast\u0119pnie Minister Finans\u00f3w, gdzie w interpretacji og\u00f3lnej zaakceptowa\u0142\u00a0 stanowisko TSUE (numer PL-LM.831.22.2015).<\/p>\n\n\n\n<p style=\"text-align: justify;\">Powy\u017cszy wyrok TSUE zapad\u0142 zanim notariusz zd\u0105\u017cy\u0142 zada\u0107 pytanie dotycz\u0105ce PCC. Fiskus w prezentowanym przez siebie stanowisku jednoznacznie twierdzi\u0142, ignoruj\u0105c tym samym dotychczasowe orzecznictwo, i\u017c SKA powinna by\u0107 traktowana jako sp\u00f3\u0142ka osobowa, bowiem wynika to bezpo\u015brednio z brzmienia ustawy o PCC- gdzie zgodnie z brzmieniem art. 1a pkt 1 tej\u017ce ustawy za sp\u00f3\u0142k\u0119 osobow\u0105 uznaje si\u0119 r\u00f3wnie\u017c sp\u00f3\u0142k\u0119 komandytowo- akcyjn\u0105. \u00a0<\/p>\n\n\n\n<p style=\"text-align: justify;\">Jednak\u017ce NSA w wydanym wyroku stwierdzi\u0142, \u017ce nie spos\u00f3b zgodzi\u0107 si\u0119 z argumentacj\u0105 przedstawian\u0105 przez organy podatkowe, bowiem TSUE jednoznacznie stwierdzi\u0142, i\u017c sp\u00f3\u0142k\u0119 komandytowo-akcyjn\u0105 nale\u017cy traktowa\u0107 jako sp\u00f3\u0142k\u0119 kapita\u0142ow\u0105. Ponadto podniesiono, \u017ce Polska jako cz\u0142onek UE powinna respektowa\u0107 prawo unijne, a niesp\u00f3jne przepisy najwy\u017csza pora zmieni\u0107 i dostosowa\u0107 do prawa wsp\u00f3lnotowego.<\/p>","protected":false},"excerpt":{"rendered":"<p>Wyrokiem NSA (sygn. akt II FSK 624\/17) zako\u0144czy\u0142 si\u0119 sp\u00f3r z fiskusem dotycz\u0105cy tego, czy sp\u00f3\u0142k\u0119 komandytowo- akcyjn\u0105 nale\u017cy traktowa\u0107 jako sp\u00f3\u0142k\u0119 osobow\u0105 czy jako sp\u00f3\u0142k\u0119 kapita\u0142ow\u0105. Wszystko zacz\u0119\u0142o si\u0119 od pytania notariusza dotycz\u0105cego tego czy nadwy\u017cka wk\u0142ad\u00f3w akcjonariuszy ponad warto\u015b\u0107 nominaln\u0105 obejmowanych przez nie w zamian akcji w sp\u00f3\u0142ce komandytowo- akcyjnej powinna zosta\u0107 opodatkowana [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[12,27],"tags":[],"class_list":["post-1103","post","type-post","status-publish","format-standard","hentry","category-prawo-podatkowe","category-wszystkie-blogi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sp\u00f3\u0142ka Komandytowo-Akcyjna to Sp\u00f3\u0142ka Kapita\u0142owa a Nie Osobowa<\/title>\n<meta name=\"description\" content=\"Fiskus stoi na stanowisku, i\u017c SKA to sp\u00f3\u0142ka osobowa, co wynika bezpo\u015brednio z brzmienia ustawy o PCC. 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