Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 3 marca 2016 r. (wydatki związane z aplikacją radcowską oraz nabyciem uprawnień radcy prawnego a koszty uzyskania przychodów)
Gloss on the judgment of the Supreme Administrative Court of 3 March 2016 (Expenses associated with professional training for legal advisers and pursuing a license to practice law as a legal advis-er, and tax deductible expenses)

Summary/Abstract: The author of the gloss takes on one of the key issues in the area of applying regulations on personal income tax, namely tax deductible expenses. The issue is significant in that, on the one hand, it concerns questions of tax law doctrine and, on the other, tax practice shaped by the provisions of Article 22(1) of the Personal Income Tax Act.This gloss emphasizes the significance to tax practice of the lawmakers’ use of certain means of legislative drafting, which ensure flexibility of the law’s content with regard to the provision that lays down the legal definition of tax deductible expenses. In addition, the author argues against the position adopted by the Supreme Administrative Court in Warsaw, indicating the need to take the implicit and recognized degree of flexibility of the provisions of Article 22(1) of the Personal Income Tax Act into account.

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