{"id":834,"date":"2016-07-04T12:01:49","date_gmt":"2016-07-04T10:01:49","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=834"},"modified":"2016-07-04T12:01:49","modified_gmt":"2016-07-04T10:01:49","slug":"klauzula-o-unikaniu-opodatkowania","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/klauzula-o-unikaniu-opodatkowania\/","title":{"rendered":"Klauzula o unikaniu opodatkowania"},"content":{"rendered":"Z dniem 15 lipca 2016 r. wchodzi w \u017cycie tzw. \u201eklauzula o unikaniu opodatkowania\u201d. Zgodnie z ni\u0105 czynno\u015b\u0107, kt\u00f3ra zosta\u0142a dokonana przez podatnika przede wszystkim w celu osi\u0105gni\u0119cia korzy\u015bci podatkowej \u2013 sprzecznej z przedmiotem oraz celem ustawy podatkowej \u2013 nie skutkuje osi\u0105gni\u0119ciem takiego celu, je\u017celi spos\u00f3b dzia\u0142ania podatnika by\u0142 sztuczny.<!--more-->\nSpos\u00f3b dzia\u0142ania &#8211; jak wskazuje\u00a0klauzula &#8211; uznaje si\u0119 za sztuczny w rozumieniu ustawy, je\u017celi wyst\u0119puj\u0105ce okoliczno\u015bci wskazuj\u0105 na to, \u017ce nie zosta\u0142by zastosowany przez rozs\u0105dnie dzia\u0142aj\u0105cy podmiot kieruj\u0105cy si\u0119 celami innymi ni\u017c osi\u0105gni\u0119cie korzy\u015bci podatkowej sprzecznej z przedmiotem oraz celem przepisu ustawy podatkowej.\nCo istotne powy\u017csza klauzula nie ma zastosowania, je\u017celi korzy\u015b\u0107 maj\u0105tkowa (suma korzy\u015bci) osi\u0105gni\u0119tych przez podatnika z tytu\u0142u wykonania danej czynno\u015bci nie przekracza w okresie rozliczeniowym 100.000 z\u0142.\n<a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/07\/Klauzula-o-unikaniu-opodatkowania.jpg\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-10534\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/07\/Klauzula-o-unikaniu-opodatkowania.jpg\" alt=\"klauzula o unikaniu opodatkowania\" width=\"1280\" height=\"720\" srcset=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/07\/Klauzula-o-unikaniu-opodatkowania.jpg 1280w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/07\/Klauzula-o-unikaniu-opodatkowania-980x551.jpg 980w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/07\/Klauzula-o-unikaniu-opodatkowania-500x281.jpg 500w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/a>\nZauwa\u017cy\u0107 r\u00f3wnie\u017c nale\u017cy, \u017ce podmioty, kt\u00f3re chcia\u0142yby si\u0119 zabezpieczy\u0107 przed zastosowaniem powy\u017cszej klauzuli mog\u0105 wyst\u0105pi\u0107 do Ministra Finans\u00f3w z wnioskiem o wydanie opinii zabezpieczaj\u0105cej. Wniosek taki mo\u017ce dotyczy\u0107 czynno\u015bci planowanej, rozpocz\u0119tej lub dokonanej.\nOp\u0142ata za jego z\u0142o\u017cenie wynosi\u00a020.000 z\u0142 i nale\u017cy j\u0105 ui\u015bci\u0107 w terminie 7 dni od dnia z\u0142o\u017cenia wniosku. Wniosek podlega za\u0142atwieniu bez zb\u0119dnej zw\u0142oki, ale nie p\u00f3\u017aniej ni\u017c w terminie 6 miesi\u0119cy od dnia jego otrzymania przez Ministra Finans\u00f3w.","protected":false},"excerpt":{"rendered":"<p>Z dn<\/p>\n","protected":false},"author":109,"featured_media":10534,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jednoosobowa-dzialalnosc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Klauzula o unikaniu opodatkowania - blog inFakt<\/title>\n<meta name=\"description\" content=\"Klauzula o unikaniu opodatkowania, wskazuje jakie czynno\u015bci b\u0119d\u0105 uwa\u017cane sztuczne, maj\u0105ce na celu wy\u0142\u0105cznie obej\u015bcie prawa podatkowego.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.infakt.pl\/blog\/klauzula-o-unikaniu-opodatkowania\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Klauzula o unikaniu opodatkowania - 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