Object structure
PLMET:

click here to follow the link

Title:

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

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

Subject and Keywords:

Personal Income Tax   compensation   satisfaction   interest for delay   tax exemption

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 Ekonomii

Contributor:

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

Date issued:

2018

Identifier:

ISSN 2544-8382

Language:

pol

Relation:

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

Is part of:

Kwatalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.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

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski