Kacper Kanka
Financial Law Review, Issue 2 (2)/2016, 2016, pp. 15 - 38
The transfer-window, defined as the period when it is possible to make transactions called „transfer agreements” continues throughout the year and includes the whole range of sports, not only connected with football. The aim of this article is to describe consequences of the conclusion and execution of the transfer agreement on the ground of corporate income tax law. Tax analysis was preceded by a legal analysis, which is intended to demonstrate the essential elements of the transfer agreement and, above all, its subject matter.
Kacper Kanka
Financial Law Review, Issue 3 (3)/2016, 2016, pp. 61 - 78
This article contains general characteristics of both the standstill clause, in particular its objectives and functions regarding tax law, as well as a description of the mechanism of its application. At the end, the article contains proposals for both the direct subject of this work and the impact of the case law of the ECJ on the interpretation and application of the EU law and national legislation which implements this law. As stated in the article, proper application of the standstill clause should be preceded by a thorough analysis of the EU law, national provisions and case law of the ECJ. In the article, in order to ensure the transparency of the process, a test has been proposed the results of which should indicate whether the national provisions constitute the so-called permitted derogation. Current rules relating to Polish tax on civil law transactions are partially incompatible with EU rules - they do not constitute a permitted derogation and should not be used.