Agreement of the silent partnership – tax and legal consequences of its conclusion and execution

Article Polish OPEN
Monika Zieniewicz;
  • Publisher: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
  • Journal: Prawo Budżetowe Państwa i Samorządu (issn: 2300-9853, eissn: 2353-7086)
  • Publisher copyright policies & self-archiving
  • Identifiers: doi: 10.12775/PBPS.2016.023
  • Subject: silent partnership | agreement of the silent partnership | tax | taxes | Comparative law. International uniform law | K520-5582 | Political institutions and public administration (General) | JF20-2112

The institution of the silent partnership is not currently regulated by any legal act in the Polish legal system, although its importance in practice is not in doubt. As every action made in the economic sphere and economic execution of the contract is associated with s... View more
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