Repayment of irregular deposit under datio in solutum is a tax – neutral payment
According to the Judgement of Voivodship Administrative Court in Szczecin, dated 25th November 2015 (case no.: I SA/Sz 915/15), repayment of irregular deposit under datio in solutum form shall be understood as tax – neutral payment. The aforesaid judgment creates jurisprudence confirming that usage of irregular deposit may be an effective form of optimization of corporate income tax resulting from particular transactions, subject to e.g. transfer of intangible assets, especially intellectual property rights.