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?

Julia Rogosz2025-07-252025-07-252017https://repozytorium.kozminski.edu.pl/handle/item/1066CC-BY-4.0Incomenon-salary benefitspersonal income taxtaxationConstitutional Tribunaltax authoritiesadministrative courtsinterpretationIncomenon-salary benefitspersonal income taxtaxationConstitutional Tribunaltax authoritiesadministrative courtsinterpretationIncome 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?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?Article