Home / Dz.U. 1995 nr 14 poz. 63
Regulation of the Council of Ministers of January 24, 1995 on deductions from income for investment expenditures and income tax reductions in municipalities threatened by particularly high structural unemployment.
Rozporządzenie Rady Ministrów z dnia 24 stycznia 1995 r. w sprawie odliczeń od dochodu wydatków inwestycyjnych oraz obniżek podatku dochodowego w gminach zagrożonych szczególnie wysokim bezrobociem strukturalnym.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1995-01-24
Entry into force
1995-02-17
Texts
Keywords
budżeteconomic activitybezrobocieemploymenttax on goods and servicespersonal income taxMunicipalitiescompanieslump-sum taxtax reliefsprivatisationinvestmentsfixed assetscorporate income tax
Related acts
Repealed Acts (1)
Amending Acts (1)
References (8)
- Regulation of the Minister of Finance of December 23, 1994, on lump-sum income tax from the revenues of natural persons.
- Regulation of the Council of Ministers of 25 January 1994 on deductions from income for investment expenditures and income tax reductions.
- Act of January 8, 1993, on value added tax and excise tax.
- Regulation of the Minister of Finance of April 6, 1993 on the inclusion of the subject of lease or usufruct agreements of things or property rights in the assets of the parties to these agreements.
- Law of June 14, 1991, on companies with foreign participation.
- Law of July 13, 1990, on the privatization of state-owned enterprises.
- Regulation of the Minister of Finance of May 18, 1990, on exemption from turnover and income tax for taxpayers earning revenue from certain types of newly launched economic activities.
- Regulation of the Minister of Finance of 6 February 1989 on exemption from income tax for income from certain types of economic activity.
Legal Basis (2)
Legal Basis from Art. (2)
- Law of 15 February 1992 on corporate income tax. · art. 18 ust. 7
- Law of July 26, 1991 on Personal Income Tax. · art. 26 ust. 13
Repeals Resulting From (2)
Acts referring to this act
- Repealing Acts: Regulation of the Council of Ministers of June 22, 1993, on deductions from income of investment expenditures in municipalities with a particular threat of high structural unemployment.
- Acts Declared Repealed: Law of November 21, 1996, amending the Law on Personal Income Tax.
- Acts Declared Repealed: Law of November 21, 1996, amending the Law on Corporate Income Tax.
- Implementing Regulations: Law of 15 February 1992 on corporate income tax.
- Implementing Regulations: Law of July 26, 1991 on Personal Income Tax.
- Amended Acts: Regulation of the Council of Ministers of May 21, 1996, amending the regulation on deductions from income for investment expenditures and income tax reductions in municipalities threatened by particularly high structural unemployment.
- References: Regulation of the Council of Ministers of June 25, 1996 on determining the voivodeships and communes covered by the scope of district labor offices, where special economic and financial instruments and other preferences are applied for the purpose of economic restructuring and reducing the negative effects of unemployment.
- References: Regulation of the Council of Ministers of March 25, 1997, on the designation of voivodeships and municipalities covered by the scope of regional labor offices, where special economic and financial instruments and other preferences are applied for the purpose of restructuring the economy and reducing the negative effects of unemployment.
- References: Regulation of the Minister of Finance of December 23, 1996, on the implementation of certain provisions of the Act on Personal Income Tax and the Act on Corporate Income Tax.
- References: Regulation of the Council of Ministers of July 7, 1998 on the determination of voivodeships and municipalities covered by the scope of regional labor offices, where special economic and financial instruments and other preferences are applied for the purpose of restructuring the economy and reducing the negative effects of unemployment.
- References: Regulation of the Council of Ministers of 13 July 1995 amending the regulation on deductions from income for investment expenditures and reductions in income tax.