Why operational leasing?
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What is operational leasing?
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Legal aspects
> Corporate income tax - CIT
Corporate income tax - CIT
CIT constitutes 19%.
Legal basis: Corporate Income Tax Act of February 15, 1992 with later amendments.
The inclusion of the company cars costs in the tax deductible revenue depends on who the owner of the vehicle is and on the qualification of the vehicle as a truck or passenger car. A valid definition in case of the Corporate Income Tax Act is parallel to the definition for the Value Added Tax.
Legal basis: Corporate Income Tax Act of February 15, 1992 with later amendments.
The inclusion of the company cars costs in the tax deductible revenue depends on who the owner of the vehicle is and on the qualification of the vehicle as a truck or passenger car. A valid definition in case of the Corporate Income Tax Act is parallel to the definition for the Value Added Tax.