The EuroTermBank project focuses on harmonisation and consolidation of terminology work in new EU member states, transferring experience from other European Union terminology networks and accumulating competencies and efforts of the accessed countries. The project will result in a centralized online terminology bank for languages of new EU member countries interlinked to other terminology banks and resources. Although EuroTermBank is addressed directly towards Estonia, Hungary, Latvia, Lithuania, and Poland, the project is open to other new EU member states and interested countries and organizations outside EU.

example:

LEGAL PERSONS’ INCOME TAX ACT III. 1

ACT of 15 February 1992 ON LEGAL PERSONS’ INCOME TAX1)

(Consolidated text: Dziennik Ustaw 2000, No. 54, item 654 with subsequent amendments: Dziennik Ustaw 2000, No. 60, item 700, No. 60, item 703, No. 86, item 958, No. 103, item 1100, No. 117, item 1228, No. 122, items 1315 and 1324; 2001, No. 106, item 1150, No. 110, item 1190, No. 125, items 1363; 2002, No. 25, item 253, No. 74, item 676, No. 93, item 820, No. 141, item 1179, No 169, item 1384, No. 199, item 1672, No. 200, item 1684, No. 230, item 1922; 2003, No. 7, item 79, No. 45, item 391, No. 96, item 874, No. 137, item 1302, No. 180, item 1759, No. 180, item 1759, No. 202, item 1957, No. 217, item 2124, No. 223, item 2218; 2004, No. 6, item 39; 2004, No. 29, item 257, No. 54, item 535, No. 93, item 894, No. 116, item 1203, No. 121, item 1262, No. 123, item 1291, No. 146, item 1546, No. 171, item 1800, No. 210, item 2135, No. 254, item 2533; 2005, No. 25, item 202, No. 57, item 491, No. 78, item 684, No. 143, item 1199, No. 155, item 1298, No. 169, item 1420, No. 179, item 1484, No. 180, item 1495, No. 183, item 1538; 2006, No. 94, item 651, No. 107, item 723, No. 157, item 1119, No. 183, item 1353, No. 517, item 1589, No. 251, item 1847; 2007, No. 165, item 1169, No. 171, item 1208, No. 176, item 1238; 2008, No. 141, item 888, No. 209, item 1316; 2009, No. 3, item 11, No. 19, item 100, No. 42, item 341, No. 65, item 545, No. 69, item 587, No. 79, item 666)

Chapter 1. Subject and Object of Taxation

Article 1. 1. This Act shall govern the income tax imposed on incomes earned by legal persons and companies in organization, hereinafter referred to as “taxpayers”.

2. The provisions of this Act shall also apply to organizational units having no legal personality, except for partnerships, subject to paragraphs 1 and 3.

3. The provisions of this Act shall also apply to partnerships having their seats or management offices in other states if they are treated as legal persons under tax law provisions of a given state and they are liable to tax on the total amount of its incomes, irrespective of the place where they are earned.

Article 1a. 1. Taxpayers may also be groups consisting of at least two commercial law companies that are linked by capital relationships, hereinafter referred to as “tax capital group”.

2. A tax capital group may be a taxpayer if the following conditions are satisfied jointly:

1) a tax capital group may only consist of limited liability companies or joint-stock companies having their seats within the territory of the Republic of Poland if: