Leasing operacyjny kosztem kwalifikowanym w Polskiej Strefie Inwestycji
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leasing-operacyjny-kosztem-kwalifikowanym-w.pdf (163.47 KB)
Authors
0000-0003-4296-3158 Date
2024-04-28
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Wolters Kluwer
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Abstract
The purpose of this article is to analyse the criteria for the eligibility of operating lease costs incurred by taxpayers operating within the Polish Investment Zone. In the author’s opinion, the research carried out indicates that the correct approach is to use the definition of finance lease from the Accounting Act. This position is based both on an analysis of the content of the [Polish] Act on Supporting New Investments and
the Regulation on Supporting New Investments, as well as the state aid rules applicable in the EU. The use of an alternative approach, i.e., adopting the definition of a finance lease for the purposes of determining eligible costs under tax laws, does not follow from the wording
of the applicable State aid legislation.
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Citation
Wcisło, M. (2024). Leasing operacyjny kosztem kwalifikowanym w Polskiej Strefie Inwestycji. Przegląd Podatkowy, 5.