**1. Introduction**

The financial and public finance crisis that affected the European Union (EU) countries also highlighted the problem of tax systems in force in 27 EU states. One of the primary purposes of EU law is to eliminate obstacles to the functioning of the internal market, particularly to improve the competitiveness of businesses. Having said that, the concept of a common consolidated corporate tax base (CCCTB) aims to eliminate obstacles to the functioning of the internal market and increases the degree of tax harmonization in the European Union [1].

Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. © 2018 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

© 2016 The Author(s). Licensee InTech. This chapter is distributed under the terms of the Creative Commons

The chapter discusses the base of the corporate income tax and summarizes the provisions of Polish law on corporate income tax with the draft CCCTB directive. An analysis of tax revenues and tax costs with particular emphasis on revenue not constituting tax revenue and expenses is not considered tax deductibles.

• Liabilities, including credits and loans and excluding loans amortized from the labour

Base of Corporate Income Tax and the EU Concept http://dx.doi.org/10.5772/intechopen.72530 5

The literature indicates that, based on the open list contained herein, income can be defined as any enlargement of property resulting in increasing assets or decreasing liabilities [1]. Such definition of tax revenue is also reflected in court decisions. In its judgement of 13 July 2010,

*the legislature did not formulate the requirement that income may only cover the benefits mentioned in Art. 12, which are a direct result of achieving the aim of economic activity of a legal person. Therefore any cash deposit may be considered as income of the legal person, provided it meets other requirements set out in section 2 herein. In particular par. 4 of the quoted article contains a list of benefits that cannot be classified as income. It is important to note that the legal norm contained in Art. 12, par. 4 of the act on corporate income tax provides a closed list, the scope of which is not subject to extension or constric-*

Essentially, including a property benefit in the revenues of the legal person is determined by the definitive nature of the benefit in the sense that it definitively actually increases the assets of the legal person. In its judgement dated 27 November 2003, the Supreme Administrative Court in Warsaw stated that "income can include only those values that determine the final

At the same time, recognizing a benefit as income is not determined by the fact that it was not included in the list of tax revenues not recognized by legislature. This was pointed out by the Supreme Administrative Court in its judgement in 14 May 1998, in which it stated that:

*the essence of the income tax suggests that it is a public and legal burden on the increase in wealth (income) and, therefore, the revenue - as a source of income – is only the value in entering the property of the taxpayer, may increase their assets. Therefore, the money or monetary values received within the meaning of Art. 12, par. 1 item 1 of the Act in question only include such values that increase the assets* 

Taxation should cover all income, unless expressly exempted. Tax-neutral revenues and therefore those that do not constitute bases for determining the taxable income of the taxpayer are listed in Art. 12, par. 4 act on corporate income tax, where an exhaustive list is included. As a result of this regulation, this provision provides a closed list, the scope of which is not subject

Income free of income tax includes payments or accrued receivables on the account of the supply of goods and services. Recognizing received or accrued contributions as deferred revenue requires the ability to allocate these payments to future accounting periods. The company must prove (pointing to the provisions of the contract or the content of the invoice) that the supply of goods or services is to take place in the following accounting periods after the accounting period in which the taxpayer receives payment (advance payment). The provision

According to Art. 12, paragraph 4, item 2, income not constituting tax revenues includes amounts of accrued but not received interest on debt, including outstanding loans (credits).

to extension or narrowing through the use of analogies or broad interpretation.

in question applies in particular to services provided on a continuous basis.

fund

• Funds in bank accounts (banks)

the Supreme Administrative Court stated that:

increase in the assets of the taxpayer".

*tion through the use of analogy and extensive interpretation.*

*of the taxpayer, i.e., those they can dispose of as their own.*
