Abstract

Th e article presents the quite signifi cant issues relating to the tax status of limited partnerships under tax on civil law transactions. Despite the fact that the Polish tax regulations treat those entities as a typical partnerships there are many arguments indicated in the European tax law, that limited partnership shall be deemed as a capital entity. Authors presented not only the results of that interpretation and some signifi cant doubts which may arise but also the approach adopted by many court judgements. Finally, it has been concluded that Polish taxpayers have opportunities to initiate the proceedings for an overpayment in transaction tax.