KWALIFIKACJA PODATKOWA ODSETEK ZA OPÓŹNIENIE W WYPŁACIE ŚWIADCZEŃ ZWOLNIONYCH Z OPODATKOWANIA – CZY ZMIANA STANU PRAWNEGO OD 1 STYCZNIA 2022 ROKU BYŁA KONIECZNA?
TAX CLASSIFICATION OF THE DEFAULT INTEREST ON THE PAYMENT OF TAX-EXEMPT BENEFITS - WAS IT NECESSARY TO INTRODUCE THE CHANGE IN THE LEGAL STATUS FROM 1 JANUARY 2022?

Summary/Abstract: This paper discusses the tax classification of the default interest on the payment of tax-exemptbenefits. The article attempts to answer the question of whether it was necessary to implementa change in the legal status that explicitly establishes the tax classification of this interest. Thechange in the legal status consisted in adding the default interest on the payment of tax-exemptbenefits to the catalogue of tax exemptions in the Polish Personal Income Tax Act. The authorputs forward the thesis that particular legal change does not mean that the default interest wastaxable in the legal status in force prior to the amendment. In the context of the presented problem,it is crucial to pay attention to the interpretation of the law by tax authorities and, especially,by administrative courts. In accordance with the view expressed in the judicature, the defaultinterest is tax-classified differently than the principle benefit and therefore, this interest is taxable.The paper presents critical comments on the judicial methodology of interpreting the law.According to the author, such judicial interpretation of the law violates the standards of a democraticlegal state ruled by law, which implements the principles of social justice.

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