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
Jul 22, 2019
Jul 22, 2019
Srokosz, Witold Marková, Hanna. Rec. Sagan, Stanisław (1951- ). Rec. Suchoza, Jozef. Red.
Selera, Paweł Miemiec, Wiesława. Red. Uniwersytet Wrocławski. Katedra Prawa Finansowego
Mądrecka, Emilia Uniwersytet Wrocławski. Katedra Doktryn Politycznych i Prawnych Uniwersytet Wrocławski. Koło Doktryn Politycznych i Prawnych
Skibicki, Rafał Sadowski, Mirosław (1964- ). Red.
Kopyściańska, Katarzyna Miemiec, Wiesława. Rec.
Mielczarek-Mikołajów, Justyna Korczak, Jerzy Red. Szreniawski, Jan Rec.
Śmieja, Andrzej Machnikowski, Piotr (1974- ). Red.
Królikowski, Mateusz Zagrobelny, Krzysztof. Red. Wesołowski, Krzysztof. Rec. Jezioro, Julian. Red.