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1 2012

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Opodatkowanie podatkiem dochodowym od osób prawnych zbycia udziałów (akcji) spółce w celu umorzenia

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Nykiel W. , Wilk M.

nr 3

37-50

This article aims at determination of rules of corporate income taxation of income from the sale of shares in a company for redemption after 1 January 2011. As a result of an amendment of 25 November 2010 taxation of income from voluntary redemption of shares is subject to general rules due to crossing out this category of income from a catalogue of income from a share in profits of legal persons. Nonetheless the legislator did not amend art. 12 sec. 4(3) of the CIT Act, which constituted, along with revoked art. 10 sec. 1(2) of the CIT Act, a concept of taxation of income from voluntary redemption of shares before 1 January 2011. Such situation as well as a literary interpretation of art. 12 sec. 4(3) lead to a contradiction between a method of determination of income from a sale of shares for redemption under art. 12 sec. 4(3) of the CIT Act and a principle of determination of income from voluntary redemption of shares resulting from art. 7 sec. 1 and a contrario art. 10 sec. 1 of the CIT Act. In the view of the authors this contradiction should be removed by applying the systemic interpretation of art. 12 sec. 4(3) of the CIT Act and interpreting that provision jointly with art. 7 sec. 1 and art. 15 sec. 1 along with art. 16 sec. 1(8) of the CIT Act. Income from voluntary redemption of shares construed as an excess of income over deductible costs (expenses on taking up or acquisition of shares) should be subject to tax. In case of an excess of deductible costs over income such loss shall be carried forward under general rules.