Opodatkowane

Opodatkowane is a Polish term derived from the verb opodatkować, meaning to impose tax. As a past passive participle, it functions as an adjective meaning “taxed” or “subject to taxation.” It is used to describe incomes, goods, services, assets or transactions that are liable to tax, or that have been taxed under applicable laws.

Grammatically, opodatkowane agrees with the noun it modifies in gender and number: opodatkowany (masculine singular), opodatkowana (feminine singular), opodatkowane (neuter singular or plural). In practice you will encounter phrases such as dochody opodatkowane, towary opodatkowane, transakcje opodatkowane. Related terms include opodatkowanie (taxation) and opodatkowany (the taxed person or thing).

In legal and economic language, opodatkowane is commonly used in contexts such as income tax, value-added tax (VAT), and other forms of taxation. It can denote both the status of being taxed and the status of being taxable under law, depending on the sentence. For example, dochody opodatkowane według skali podatkowej describes income taxed under the tax scale, while towary opodatkowane VAT refers to goods subject to VAT.

Note that the precise meaning of opodatkowane is context-dependent; it may refer to items already taxed or to those that are subject to tax under applicable regulations.