Noclegi pracowników delegowanych finansowane przez pracodawcę a przychód ze stosunku pracy. Glosa aprobująca do wyroku NSA z 1 sierpnia 2023 r., II FSK 270/21, LEX nr 3612004
| Autor: | Robert Zieliński, Mateusz Zawadka |
|---|---|
| Jazyk: | German<br />English<br />Spanish; Castilian<br />French<br />Polish |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Krytyka Prawa, Vol 15, Iss 4, Pp 283-294 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2080-1084 2450-7938 |
| DOI: | 10.7206/kp.2080-1084.652 |
| Popis: | Wide definition of “employment income” set out in Polish Personal Income Act of 26 July 1991 makes it challenging for the tax authorities and administrative courts to qualify remuneration items as taxable income. A special attention is focused on benefits in-kind which can include expenditure on travel, board and lodging for posted workers. So far the well-rooted line of case law, based on domestic tax and labor law regulations in Poland, inclined treatment of such benefits in-kind as employment income of posted workers. The analyzed judgment by the Supreme Administrative Court is of ground- breaking nature, considering the obligations of posting employer lined in the Directive 96/71/EC and Directive (EU) 2018/957 amending Directive 96/71/EC – both concerning the posting of workers in the framework of the provision of services |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
|