On the other h, gratuitous benefits should be understood as all legal or economic events that result in a gratuitous, unrelat to costs or other form of equivalent gain in the taxpayer’s property of a specific financial dimension. The basic feature of a gratuitous benefit is the lack of obligation of the recipient to any consideration. In order for a given benefit to be consider a gratuitous benefit, according to the authority, it must consist solely of a unilateral donation by the entity that receiv the benefit. Therefore, the interpreting authority indicat that to demonstrate a gratuitous benefit fromof the CIT Act, there must be a unilateral gain on the part of the recipient of a property nature not relat to the existence of any mutual obligation.
The income from free services will
Be generat by the taxpayer by obtaining a benefit from another entity without the ne to pay for it. Read in LEX Free benefits income costs The director of KIS explain that with such a lease agreement, the company will not receive a free benefit Switzerland Phone Numbers List shaping the CIT tax base due to the lack of a benefit in kind a free benefit. Revenue will not arise because the market value of the outlays remaining with the company will correspond to the equivalent of the amount or will be a lower amount by which the lease rent was ruc during the term of the contract will be settl as part of the lease payment. Read in LEX Freeofcharge collateral CIT tax income a discussion of case law Price for you PIT.
Comment Monika Brzostowska
Patricia Kubiesa Check WE RECOMMEND Regarding the situation when the outlays incurr by the lessee left free of charge to the lessor result in the BTC Database EU generation of income from free services, the director of the NSS has already comment on the individual interpretation of May , , No. KDIP KS Links in the text of the article may refer directly to the relevant documents in the LEX program You must be logg in to view these documents Access to the content of documents in the LEX program depends on the licenses you have.