Object's details: Commentary of confirmation to the judgement of the Voivodship Administrative Court in Łódź of 30 November 2021, Ref. No. I SA/Łd 699/21

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Commentary of confirmation to the judgement of the Voivodship Administrative Court in Łódź of 30 November 2021, Ref. No. I SA/Łd 699/21
• Group publication title:
  
  
  Prawo Mediów Elektronicznych. 2023, 1
• Creator:
  
  
  Ciupa, Gracjan
  
• Description:
  
  
  Inny tyt. : Kwartalnik Naukowy Prawo Mediów Elektronicznych
• Abstract:
  
  
  The subject of this commentary is the judgement of the Voivodship Administrative Court (WSA) in Łódź of 30 November 2021, ref. I SA/Łd 699/21. This judgement concerns the interpretation of the Director of the National Fiscal Information of 27 July 2021. The tax authority interpreted Article 22(14) of the Personal Income Tax Act of 26 July 1991, in accord-ance with which it held that the purchase of electrical energy necessary for the operation of cryptocurrency mining hardware and the purchase of computer equipment for the construction of cryptocurrency mining hardware should not qualify as tax-deductible costs for the paid disposal of virtual currency. The author of the commentary takes a position in line with the judgement of the WSA, which recognizes these expenses as tax-deductible costs. The commentary presents, among other things, the author’s views on the “directness” of the costs and regulations of cryptocurrencies.
• Place of publishing:
  
  
  Warszawa
• Publisher:
  
  
  Wydawnictwo C.H. Beck
• Contributor:
  
  
  Gołaczyński, Jacek
  :
  Redaktor,
  ;
  Adamski, Andrzej
  :
  Recenzent,
  ;
  Balogh, Zsolt
  :
  Recenzent,
  ;
  Cieślak, Sławomir
  :
  Recenzent,
  ;
  Flaga-Gieruszyńska, Kinga
  :
  Recenzent,
  ;
  Górecki, Jacek
  :
  Recenzent,
  ;
  Kilian, Wolfgang
  :
  Recenzent,
  ;
  Nekrosius, Vytautas
  :
  Recenzent,
  ;
  Świerczyński, Marek
  :
  Recenzent,
  ;
  Warner, Richard
  :
  Recenzent,
• Date issued:
  
  2023
• Resource Type:
  
  
  text;
  
  
  
  tekst
• Detailed Type:
  
  
  article;
  
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:137423 ;DOI: 10.34616/147027 ;
  ISSN 2082-100X
• Language:
  
  eng
• Abstract Language :
  
  eng
• WUL Catalog:
  
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:367449
• Has version:
  
  
  https://pme.uni.wroc.pl/
• Access rights:
  
  
  The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity;
  
  
  
  Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego
• License:
  
  
  Making materials available on the basis of the agreement with the owner of the property copyrights;
  
  
  
  Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich
• Rights holder:
  
  Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego, 2023
• Autor opisu:
  
  WR U/PAdal

Object is located in the collections:

Additional information

• Creation date: 2023-05-29
• Last modification date: 2024-02-29
• Content object's number of views: 21
• You could also download the object's description in these formats:
  RDF;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/137423/PDF.json