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Title:

Przychody uzyskiwane z tytułu umów o dzieło o rezultacie niematerialnym - konsekwencje na gruncie prawa ubezpieczeń społecznych oraz podatku dochodowego od osób fizycznych

Creator:

Selera, Paweł

Subject and Keywords:

contract to perform a specified task ; lectures ; copyright ; Personal Income Tax ; tax deductible costs

Abstract:

Conclusion of a contract to perform a specified task is an extremely beneficial form of cooperation. Such agreements are not subject to social or health insurance. In addition, the contract to perform a specified task creates the possibility of determining preferential tax deductible costs on the basis of personal income tax. In recent years, the possibility of implementing various types of lectures / trainings based on a contract to perform a specified task raises controversy. Pension authorities question the possibility of concluding such a contract in the field of lectures and “reclassify” these contracts into mandate contracts subject to the social insurance system. Judicial jurisprudence is not uniform. However, the case law recognizes the possibility of concluding a contract to perform a specified task for the trainings / lectures, but these types of contracts set out certain conditions, which often were not included in the contracts

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomi

Contributor:

Miemiec, Wiesława. Red. ; Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2018

Identifier:

ISSN 2544-8382

Language:

pol ; eng

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 1/2018, s. 83-103

Is part of:

Kwatalnik Prawno-Finansowy

Rights holder:

© Copyright by Uniwersytet Wrocławski