Will a company pay CIT on the liquidation assets transferred to a shareholder?

In today's issue of Lexplorers, Tomasz Piejak and Wojciech Jaranowski are discussing the unification of the jurisprudence of administrative courts in favor of the taxpayer. So far, there has been a discrepancy as to whether the transfer by a company of liquidation assets in a non-monetary form to a shareholder generates revenue on the side of the company pursuant to Article 14a of the Corporate Income Tax Act.

Link to the article: http://lexplorers.pl/czy-spolka-zaplaci-cit-od-majatku-likwidacyjnego-przekazanego-wspolnikowi/