Poland
Act amending the Personal Income Tax Act and the Corporate Income Tax Act
Legislative
Act
Passed in 2019
The Act of 26 July 1991 on personal income tax is notably amended so that in art. 21 in paragraph 1 after item 129a, item 129b is added: "129b) benefits, in particular subsidies and amounts of canceled loans, received from the Low-Emission Transport Fund;".
The Act of February 15, 1992 on corporate income tax' Art. 17.1.60 is added: "benefits, in particular subsidies and amounts of canceled loans, received from the Low-Emission Transport Fund."
Documents
from the Grantham Research Institute
from the Grantham Research Institute
