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West Ashley Library
9 a.m. - 7 p.m.
Phone: (843) 766-6635
Folly Beach Library
9 a.m. - 5:30 p.m.
Phone: (843) 588-2001
Edgar Allan Poe/Sullivan's Island Library
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Wando Mount Pleasant Library
9 a.m. - 8 p.m.
Phone: (843) 805-6888
Village Library
9 a.m. - 6 p.m.
Phone: (843) 884-9741
St. Paul's/Hollywood Library
9 a.m. - 8 p.m.
Phone: (843) 889-3300
Otranto Road Library
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Phone: (843) 572-4094
Mt. Pleasant Library
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McClellanville Library
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Keith Summey North Charleston Library
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John's Island Library
9 a.m. - 8 p.m.
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Hurd/St. Andrews Library
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Miss Jane's Building (Edisto Library Temporary Location)
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Dorchester Road Library
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Podatkowe uwarunkowania najmu budynków i lokali mieszkalnych w działalności gospodarczej polskich przedsiębiorców od 2023 r. (Polish)
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- Author(s): Szlęzak-Matusewicz, Joanna
- Source:
Studia BAS; 2023, Vol. 76 Issue 4, p243-259, 17p- Subject Terms:
- Source:
- Additional Information
- Alternate Title: Tax conditions for the lease of residential buildings and apartments in business activity of Polish entrepreneurs since 2023. (English)
- Subject Terms:
- Abstract: The amendment to the income tax laws, introduced in 2022 in Poland, made it impossible for entrepreneurs, among other things, to include depreciation deductions on residential property in their tax-deductible costs. The aim of the article is to analyse the provisions introducing the above limitation, i.e., Article 22c point 2 of the Personal Income Tax Act and Article 16 point 2a of the Corporate Income Tax Act, and their consequences for entrepreneurs. The author also discusses the constitutionality of the provisions and the possibility of tax optimization consisting in avoiding the negative consequences of their application. The considerations are mainly based on the analysis of the Polish legal acts, as well as the case law of tax authorities and administrative courts. [ABSTRACT FROM AUTHOR]
- Abstract: Copyright of Studia BAS is the property of Kancelaria Sejmu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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