Interest on the acquisition of shares will reduce operating income – judgment of the Supreme Administrative Court
The Supreme Administrative Court opens the door to reducing operating income by costs of interest on the loan-financed acquisition of shares in the company. The ruling of the Supreme Administrative Court confirmed that when costs are not related to a specific revenue, they should be allocated proportionally to revenues obtained from each of the sources.
This is an interesting solution for entities that have become shareholders in companies as a result of acquiring shares using funds from interest-bearing loans or credits, since the interest on this account may reduce their operating income.
More information on this issue is available in an alert to be downloaded below.
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Odsetki z tytułu nabycia udziałów pomniejszą dochody z działalności operacyjnej – wyrok NSA
Naczelny Sąd Administracyjny otwiera furtkę do pomniejszania dochodów z działalności operacyjnej o koszty odsetek z tytułu nabycia udziałów w spółce na kredyt. Wyrok NSA potwierdził, że gdy koszty nie są związane z konkretnym przychodem, należy je przypisać proporcjonalnie do przychodów osiąganych z każdego ze źródeł.
Stanowi to ciekawe rozwiązanie dla podmiotów, które stały się wspólnikami w spółkach, w wyniku nabycia udziałów za środki pochodzące z oprocentowanych pożyczek lub kredytów, gdyż odsetki z tego tytułu mogą pomniejszać ich dochody z działalności operacyjnej.
Rozwinięcie tematu w alercie do pobrania poniżej.
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