Zakwalifikowanie usług jako specjalistycznych ze względu na zgłoszony zakres działalności w karcie podatkowej a usługi w zakresie ochrony zdrowia ludzkiego
Qualifying Services as Specialised in the Light of the Declared Scope of Business in the Tax Card and Human Healthcare Services

Summary/Abstract: This article examines activities and works classified as ‘specialised services’ based on the declared scope of business, acting as an exception to the requirement that the taxpayer must not utilise non-employed personnel. It presents general aspects of the tax card regime that influence, or ought to influence, the assessment of this scope. The article outlines an analytical framework for business activities whose subject matter is defined in the annexes to the Act on Flat-Rate Income Tax. Furthermore, two approaches regarding human health protection services are analysed, focusing on either the objective or subjective aspects of the performed activities. These approaches entail varying stances towards the Polish Classification of Activities (PKD). Finally, the article presents de lege ferenda postulates and explores the potential use of alternative documentation that may more accurately reflect the nature of the business activities in question.

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