@article {7315,
	title = {Noclegi pracownik{\'o}w delegowanych finansowane przez pracodawc{\k e}   a~przych{\'o}d ze stosunku pracy.   Glosa aprobuj{\k a}ca do wyroku NSA z~1 sierpnia 2023 r.,  II FSK 270/21, LEX nr 3612004},
	journal = {Krytyka Prawa. Niezale{\.z}ne Studia nad Prawem},
	volume = {15},
	year = {2023},
	month = {12/2023},
	pages = {283{\textendash}294},
	abstract = {Wide definition of {\textquotedblleft}employment income{\textquotedblright} set out in Polish Personal Income Act of 26 July 1991 makes it challenging for the tax authorities and administrative courts to qualify remuneration items as taxable income. A~special attention is focused on benefits in-kind which can include expenditure on travel, board and lodging for posted workers.
So far the well-rooted line of case law, based on domestic tax and labor law regulations in Poland, inclined treatment of such benefits in-kind as employment income of posted workers. 
The analyzed judgment by the Supreme Administrative Court is of ground-breaking nature, considering the obligations of posting employer lined in the Directive 96/71/EC and Directive (EU) 2018/957 amending Directive 96/71/EC {\textendash} both concerning the posting of workers in the framework of the provision of services.},
	issn = {2080-1084},
	doi = {10.7206/kp.2080-1084.652}
}
