Object

Title: Opodatkowanie odsetek za opóźnienie w wypłacie odszkodowania lub zadośćuczynienia podatkiem dochodowym od osób fizycznych – analiza na tle orzecznictwa sądów administracyjnych

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Alternative title:

Taxation of interest for delay in payment of compensation or satisfaction with personal income tax – analysis against the background of administrative courts judgments

Creator:

Podsiadło, Wiktor

Abstract:

The purpose of the article was to review the administrative courts’ judgments regarding taxation of interest for delay in payment of compensation (satisfaction) with personal income tax. As part of the study, it was found that in the light of the predominant jurisprudence line, interest cannot benefit from the exemption provided for compensation (satisfaction). The opposite view is also presented in the judiciary, although it is of a minority character. Furthermore, in the judiciary is also expressed an idea that interest for delay is so called lucrum cessans and therefore cannot benefit from the exemption described in art. 21 (1) (3b) (b) of Polish Income Tax Act. The author also presented his own thoughts on the analyzed matters. In their light, interest, analogously as compensation (satisfaction), should be exempted from income tax

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomi

Contributor:

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

Date issued:

2018

Identifier:

oai:repozytorium.uni.wroc.pl:95981 ; ISSN 2544-8382

Language:

pol ; eng

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 3/2018, s. 65-79

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Rights holder:

© Copyright by Uniwersytet Wrocławski

Object collections:

Last modified:

May 28, 2020

In our library since:

Jul 22, 2019

Number of object content hits:

16

Number of object content views in PDF format

20

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/103311

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