Abstract

Providing a limited liability company with the necessary material and organisational resources to enable it to carry out its business activity may take place in different ways and at different stages of its development. Most often this stage occurs when the company is already formed, but sometimes it may be more convenient and faster to equip the company in the proces of being incorporated with such means. In each case the economic effect is the same, which should justify the view that the tax law should also treat each of these circumstances equally.