Krytyka Prawa. Niezależne Studia nad Prawem

Zwolnienie stypendiów z PIT a warunek ich zatwierdzenia przez ministra właściwego do spraw szkolnictwa wyższego i nauki. Glosa krytyczna do wyroku NSA z dnia 4-11-2020 r., II FSK 1774/18, LEX nr 307998

Smoleń, Paweł Świstak, Marzena

Katolicki Uniwersytet Lubelski Jana Pawła II | Uniwersytet Marii Curie-Skłodowskiej

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Abstract

The Polish Personal Income Tax Law provides for a relatively extensive group of tax exemptions related to various benefits offered to doctoral students and academics. It also includes an exemption for scholarships and assistance grants referred to in Law 2.0, as well as scholarships received under programmes or projects aimed at implementing the current state scientific policy. The rule adopted is that the exemption applies as long as the rules for granting the scholarships and grants in question them have been approved by the minister in charge of higher education and science. The research objective adopted in the gloss is to verify the jurisprudential practice regarding the issue of the tax exemption in question. The analysis and evaluation have been performed also in the context of the guidelines and ideas behind the reform of higher education and science (regulations of the so-called Law 2.0). This gloss is a critical commentary. It makes use of dogmatic-legal and normative analysis.

Metadata

Journal Krytyka Prawa. Niezależne Studia nad Prawem 
Volume 14 
Issue 3 
Issue date 2022 
Type Article 
Language pl
Pagination 136–148
DOI 10.7206/kp.2080-1084.545
ISSN 2080-1084
eISSN 2450-7938