PL EN


2018 | 1(144) | 209–220
Article title

Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 8 listopada 2016 r. (sygn. akt II FSK 2768/14)

Authors
Content
Title variants
EN
Commentary on the judgment of the Supreme Administrative Court of November 8, 2016 (Ref. No. II FSK 2768/14)
Languages of publication
PL
Abstracts
EN
The commentary, based on the voivodship administrative courts and the Supreme Administrative Court judgments on methods of making donations for charity and care activities by church legal persons, provides an analysis of the legal situation of taxpayers who, after January 1, 2006, were affected by the repressive decisions of the tax offi ce regarding tax reliefs if they had obeyed Article 55 para. 7 of the Act on State Relations with the Roman Catholic Church, dated 17 May 1989, recognized as a lex specialis. The author points out the legal uncertainties which, in the case law of the administrative courts, are always interpreted to the disadvantage of taxpayers.
Year
Issue
Pages
209–220
Physical description
Contributors
author
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-d300c0de-f7d3-4601-82dd-bacc5c95a1b3
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