Taxation of the minimum income tax of a municipal company

- The municipal commune owns 100% of the shares of the joint-stock company (Polish tax resident). According to its statute, the company's purpose is, among other things, to support local and regional development, with particular emphasis on sports, tourism, and recreation. Furthermore, the company is not a profit-making entity, and its purpose is to meet the needs of the local community in the areas of physical education and tourism, including recreational areas and sports facilities – in accordance with Article 7, Section 1, Item 10 of the Local Government Act. The company provides paid services consisting of access to its sports facilities, such as an indoor swimming pool, outdoor pools, tennis courts, a stadium, and sports fields.