On 8 September 2014 a verdict favorable to taxpayers was made by Supreme Administrative Court (case no. II FSK 3890/13). This verdict may be interesting to partners who were members of the partnerships transformed then in to limited joint-stock partnership (Pl: S.K.A.).
The Court determined that the partner of the partnership is under no obligation to pay income tax for the year in which such company was transformed into a limited joint-stock partnership (S.K.A.) - income tax shall be determined, in fact once, at the end of the fiscal year and the rules for its calculation are determined by the status of a taxable person on the last day of the year. As a result, members of the partnerships converted into limited joint-stock partnerships may request return of advance payments for income tax paid during the tax year.
