citation_author
Rogosz, Julia
citation_volume
9
citation_publication_date
2017
citation_title
Income on the part of the employees in the form of non-salary (gratuitous) benefits in the Polish personal income tax – uniform interpretation of administrative courts and tax authorities after the judgment of the Constitutional Tribunal?
citation_pdf_url
https://repozytorium.kozminski.edu.pl/en/system/files/Top%2015%20nr%209-2017%20J.%20ROgosz.pdf
citation_issue
1
citation_journal_title
Zeszyty Programu Top 15
citation_firstpage
115
citation_lastpage
132
dcterms.title
Income on the part of the employees in the form of non-salary (gratuitous) benefits in the Polish personal income tax – uniform interpretation of administrative courts and tax authorities after the judgment of the Constitutional Tribunal?
dcterms.creator
Rogosz
dcterms.subject
Income, non-salary benefits, personal income tax, taxation, Constitutional Tribunal, tax authorities, administrative courts, interpretation
dcterms.description
In addition to salaries, many employees receive non-salary benefits. The issue of recognition of these benefits for the purpose of the personal income tax presented inconsistencies between the judiciary and the tax authorities until the judgment of the Constitutional Tribunal. Due to the lack of a uniform treatment of non-salary benefits, each time employers were forced to decide whether to reduce the employee’s income by the amount of the personal income tax payment for non-salary benefits. This article attempts to verify how the judgment of the Constitutional Tribunal dated July 8, 2014 (nb 7/13) influenced the interpretation of the administrative courts and the tax authorities regarding the recognition of tax-free treatment of the non-salary benefits. The purpose of this article is also to try to answer the question: what are the non-salary benefits and which of them are subject to taxation? Do they non-salary benefits include: participation in training, integration events, purchase of medical packages? This article points to the changes that have taken place as a result of the Constitutional Tribunal’s ruling by showing the interpretation of the administrative courts and tax authorities before July 8, 2014, and describes today’s landscape in the area of tax treatment of non-salary benefits.
dcterms.contributor
Rogosz
dcterms.date
2017
dcterms.type
Text
dcterms.format
text/html
dcterms.identifier
https://repozytorium.kozminski.edu.pl/en/pub/6865
dcterms.abstract
In addition to salaries, many employees receive non-salary benefits. The issue of recognition of these benefits for the purpose of the personal income tax presented inconsistencies between the judiciary and the tax authorities until the judgment of the Constitutional Tribunal. Due to the lack of a uniform treatment of non-salary benefits, each time employers were forced to decide whether to reduce the employee’s income by the amount of the personal income tax payment for non-salary benefits. This article attempts to verify how the judgment of the Constitutional Tribunal dated July 8, 2014 (nb 7/13) influenced the interpretation of the administrative courts and the tax authorities regarding the recognition of tax-free treatment of the non-salary benefits. The purpose of this article is also to try to answer the question: what are the non-salary benefits and which of them are subject to taxation? Do they non-salary benefits include: participation in training, integration events, purchase of medical packages? This article points to the changes that have taken place as a result of the Constitutional Tribunal’s ruling by showing the interpretation of the administrative courts and tax authorities before July 8, 2014, and describes today’s landscape in the area of tax treatment of non-salary benefits.
dcterms.language
en
dcterms.modified
2021-11-16T17:47+01:00
