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2017 | 27 | 1 English Online Version | 109-116

Article title

A Gloss for the Judgement of the Provincial Administrative Court in Rzeszów Dated August 7, 2012, File Ref. No. I SA/Rz 542/12

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Languages of publication



The Polish tax system includes a principle whereby the income obtained by a resident in Poland must be accounted for. However, agreements on the avoidance of double taxation to which Poland is a party may exclude this obligation because they constitute lex specialis in relation to the Polish legislation. The question of taxation of seafarers requires an in-depth analysis not only of national legislation, but also that of other states. When determining tax jurisdiction in respect of seamen it is easy to make a mistake owing to the complicated factual state in addition to the legal status. The presented gloss demonstrates difficulty arising when considering this issue.


  • Dworas-Kulik, Judyta. „Regulacje prawne dotyczące pracy polskiego marynarza pracującego u amerykańskiego armatora.” Kwartalnik Prawo – Społeczeństwo – Ekonomia 2016, no. 3: 4–11.
  • Dworas-Kulik, Judyta. „Status prawny polskiego marynarza.” Kwartalnik Prawo – Społeczeństwo – Ekonomia 2015, no. 4: 31–41.

Document Type

Publication order reference


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