Change of financial year - just a resolution?

In the verdict of August 8, 2017, in the case number II FSK 1851/15, the Supreme Administrative Court has ruled that entry to the National Court Register is a prerequisite for effective change of the financial year.

The case concerned a joint-stock limited partnership, whose partners wanted to extend in December 2013 the possibility of settling income from the company in the form of PIT. The NSA has ruled that a resolution of the shareholders' meeting is not enough in this matter and that the change to the registry court is sufficient.

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