The Main Problems Encountered in Income Taxes on the Background of the Case Law of Administrative Courts Cover Image

Główne problemy występujące w podatkach dochodowych na tle orzecznictwa sądów administracyjnych
The Main Problems Encountered in Income Taxes on the Background of the Case Law of Administrative Courts

Author(s): Artur Mudrecki
Subject(s): Economy, Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: orzecznictwo Naczelnego Sądu Administracyjnego; podatki dochodowe od osób fizycznych i prawnych; koszty uzyskania przychodu; case law of the Supreme Administrative Court; income taxes from individuals

Summary/Abstract: The article presents an analysis of recent case law of the Supreme Administrative Court income taxes from individuals and legal entities, with particular emphasis on subjects and objects of taxation, income and deductible expenses. The author concludes that when interpreting the provisions concerning taxation of income, the language directive complemented by the systemic and functional interpretations is the most important. Major issues resolved by administrative courts in income taxes relate to tax deductible expenses, determination of the income amount and interest on dividends. Since the old provisions relating to income taxes applied for over 20, the author proposes to change the rules and establish a codification committee to begin new legal discussions.

  • Issue Year: L/2016
  • Issue No: 1
  • Page Range: 711-724
  • Page Count: 14
  • Language: Polish