{"id":1079,"date":"2018-10-08T09:30:17","date_gmt":"2018-10-08T09:30:17","guid":{"rendered":"https:\/\/forystek.pl\/?p=1079"},"modified":"2018-10-08T09:30:17","modified_gmt":"2018-10-08T09:30:17","slug":"opodatkowanie-pozyczki","status":"publish","type":"post","link":"https:\/\/forystek.pl\/zh\/prawo-podatkowe\/opodatkowanie-pozyczki\/","title":{"rendered":"Opodatkowanie po\u017cyczki"},"content":{"rendered":"<p style=\"text-align: justify;\">Umowa po\u017cyczki co do zasady podlega opodatkowaniu podatkiem od czynno\u015bci cywilnoprawnych (PCC), jednak\u017ce w sytuacji gdy transakcja podlega przepisom ustawy o VAT, obowi\u0105zek uiszczenia PCC nie powstanie.<\/p>\n\n\n\n<p style=\"text-align: justify;\">S\u0105dy powszechnie przyjmuj\u0105, \u017ce sam status podatnika VAT nie jest okoliczno\u015bci\u0105 wystarczaj\u0105c\u0105 do tego, by stanowi\u0107 podstaw\u0119 do obj\u0119cia umowy po\u017cyczki podatkiem VAT. Co wi\u0119cej, je\u017celi udzielenie po\u017cyczki nast\u0119puje w ramach prowadzonej dzia\u0142alno\u015bci gospodarczej transakcja udzielenia po\u017cyczki podlega zwolnieniu od podatku VAT. S\u0105dy administracyjne podkre\u015blaj\u0105, \u017ce zwolnienie to b\u0119dzie przys\u0142ugiwa\u0142o pod warunkiem, i\u017c podatnik dzia\u0142a w charakterze podmiotu prowadz\u0105cego dzia\u0142alno\u015b\u0107 w zakresie udzielania po\u017cyczek oraz, \u017ce dzia\u0142alno\u015b\u0107 t\u0105 prowadzi w spos\u00f3b sta\u0142y, powtarzalny oraz zorganizowany.<\/p>\n\n\n\n<p style=\"text-align: justify;\">W wyroku z dnia 24 kwietnia 2018 roku (sygn. akt. II FSK 1105\/16) Naczelny S\u0105d Administracyjny stwierdzi\u0142, \u017ce przypadku po\u017cyczki konieczne jest ustalenie, czy jedna ze stron zawartej umowy po\u017cyczki jest podatnikiem VAT i czy podatnik ten udzieli\u0142 po\u017cyczki w ramach dzia\u0142alno\u015bci gospodarczej. Zgodnie ze stanowiskiem przyj\u0119tym przez NSA okazjonalne udzielenie po\u017cyczki nale\u017cy uzna\u0107 za transakcj\u0119, kt\u00f3ra pozostaje poza dzia\u0142alno\u015bci\u0105 gospodarcz\u0105. Jednak\u017ce nale\u017cy pami\u0119ta\u0107, \u017ce\u00a0 okoliczno\u015bci, na podstawie kt\u00f3rych podmiot b\u0119dzie zwolniony od obowi\u0105zku uiszczenia podatku VAT, nale\u017cy ka\u017cdorazowo analizowa\u0107 przy uwzgl\u0119dnieniu wszystkich aspekt\u00f3w przeprowadzonej transakcji. \u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>Umowa po\u017cyczki co do zasady podlega opodatkowaniu podatkiem od czynno\u015bci cywilnoprawnych (PCC), jednak\u017ce w sytuacji gdy transakcja podlega przepisom ustawy o VAT, obowi\u0105zek uiszczenia PCC nie powstanie. S\u0105dy powszechnie przyjmuj\u0105, \u017ce sam status podatnika VAT nie jest okoliczno\u015bci\u0105 wystarczaj\u0105c\u0105 do tego, by stanowi\u0107 podstaw\u0119 do obj\u0119cia umowy po\u017cyczki podatkiem VAT. Co wi\u0119cej, je\u017celi udzielenie po\u017cyczki [&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-1079","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>Umowa, Opodatkowanie Po\u017cyczki Podatkiem PCC lub VAT<\/title>\n<meta name=\"description\" content=\"Kancelaria Prawna Forystek - Obs\u0142uga prawna sp\u00f3\u0142ek kapita\u0142owych, przedsi\u0119biorstw, firm i doradztwo podatkowe. 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