{"id":4361,"date":"2024-10-08T14:57:16","date_gmt":"2024-10-08T12:57:16","guid":{"rendered":"https:\/\/b2rlaw.com\/?p=4361"},"modified":"2024-10-08T14:57:16","modified_gmt":"2024-10-08T12:57:16","slug":"konrad-zajac-dla-rzeczpospolita-dywidenda-do-spolki-holdingowej-z-podatkiem-u-zrodla-czy-bez","status":"publish","type":"post","link":"https:\/\/b2rlaw.com\/pl\/konrad-zajac-dla-rzeczpospolita-dywidenda-do-spolki-holdingowej-z-podatkiem-u-zrodla-czy-bez\/","title":{"rendered":"Konrad Zaj\u0105c dla Rzeczpospolita: Dywidenda do sp\u00f3\u0142ki holdingowej z podatkiem u \u017ar\u00f3d\u0142a czy bez"},"content":{"rendered":"<p>Czy organy podatkowe, przy akceptacji s\u0105d\u00f3w administracyjnych, mog\u0105 nak\u0142ada\u0107 na p\u0142atnik\u00f3w podatku (sp\u00f3\u0142ki dokonuj\u0105ce wyp\u0142aty dywidendy) obowi\u0105zek spe\u0142nienia dodatkowych wymog\u00f3w, kt\u00f3re nie znajduj\u0105 umocowania w Ustawie o CIT? Czy sp\u00f3\u0142ka b\u0119d\u0105ca odbiorc\u0105 dywidendy jest jej rzeczywistym w\u0142a\u015bcicielem?<br \/>\nTemat budzi powa\u017cne w\u0105tpliwo\u015bci w orzecznictwie, cz\u0119sto na niekorzy\u015b\u0107 przedsi\u0119biorc\u00f3w (p\u0142atnik\u00f3w podatku). Jakie negatywne konsekwencje dla polskiego i zagranicznego biznesu mo\u017ce to przynie\u015b\u0107?<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-4362\" src=\"https:\/\/b2rlaw.com\/wp-content\/uploads\/2024\/10\/B2RLaw-Dywidenda-do-spolki-holdingowej.png\" alt=\"\" width=\"463\" height=\"463\" srcset=\"https:\/\/b2rlaw.com\/wp-content\/uploads\/2024\/10\/B2RLaw-Dywidenda-do-spolki-holdingowej.png 756w, https:\/\/b2rlaw.com\/wp-content\/uploads\/2024\/10\/B2RLaw-Dywidenda-do-spolki-holdingowej-300x300.png 300w, https:\/\/b2rlaw.com\/wp-content\/uploads\/2024\/10\/B2RLaw-Dywidenda-do-spolki-holdingowej-150x150.png 150w\" sizes=\"auto, (max-width: 463px) 100vw, 463px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Czy organy podatkowe, przy akceptacji s\u0105d\u00f3w administracyjnych, mog\u0105 nak\u0142ada\u0107 na p\u0142atnik\u00f3w podatku (sp\u00f3\u0142ki dokonuj\u0105ce wyp\u0142aty dywidendy) obowi\u0105zek spe\u0142nienia dodatkowych wymog\u00f3w, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8],"class_list":["post-4361","post","type-post","status-publish","format-standard","hentry","category-publikacje"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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