Abstract

The article concerns the correctness of the provisions of Directive 2008/7/EC’s transposition to the Polish Civil Law Transactions Tax Act in the scope of contributions to the share capital increase taxation. As the analysis of the issue proceeds through the divergences between the ambit of regulation covered by Polish and the EU provisions in the matt er at hand and covers the issue of how these provisions are interpreted and used in real cases by respectively the Polish and European courts, the potential issue of too narrow transposition of said directive to Polish law arises. Th erefore, from the perspective of the authors it must be stated at the outset, that art. 9 pt. 11 of the Polish Civil Law Transactions Tax Act, i.e. the article stating the exemptions at hand, should have been amended in order to keep up with the much wider ambit of exemptions provided for by Directive 2008/7/WE.