Ulgi mieszkaniowe w podatku dochodowym od osób fizycznych w świetle orzecznictwa Naczelnego Sądu Administracyjnego
Housing allowances in personal income tax in the light of the case law of the Supreme Administrative Court

Summary/Abstract: Housing allowances for personal income tax payers are not uncommon. They can be found in many tax legislations of European countries. They also have a tradition in Poland. However, the regulation introduced by the Personal Income Tax differs from the regulations present and effective both in individual European countries and earlier in Poland. It represents a kind of innovative solution intended to meet the housing needs of the society and the difficulties of the residential construction sector.Interpretation problems have been arising since the Act's inception. To a small extent, it was possible to draw on the experience from the earlier period while solving said problems. Foreign experience was also of little help. They could only be taken into account at the legislation creation stage, but even this was limited due to the specific economic situation of our country and the incomparable condition of the housing construction sector, especially when related to Western European countries.In such a situation, the entire burden of establishing uniform rules for the application of this regulation fell exactly on the authorities applying the law.The “practice” mercilessly exposed editorial faults, and often also substantive faults, of the individual solutions. Some of these are being removed “on the fly” as amendments implemented to the Act. Others, on the other hand, go to the Supreme Administrative Court after the successive rulings by the tax authorities, to decide how they should be interpreted.Cases involving housing allowances in personal income tax are a frequent subject of verdicts of the Supreme Administrative Court. However, the relevance of the individual theses varies. Some of them are of limited importance because of the frequently changing legal status. Many rulings have only cognitive qualities, other than the solution of the specific case, already at the time they are issued and are an aspect of the so-called “historical” judicial decisions. However, there are also rulings, the importance of which is greater. These are the rulings that should be given some attention here.The judicial decisions of the Supreme Administrative Court on housing allowances in personal income tax can be divided into three groups related to: 1. principles of interpretation of the provisions governing tax credits; 2. substantive legal issues; 3. procedural issues.

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