Opinia prawna w sprawie określenia zasad opodatkowania przychodów funkcjonariuszy Służby Więziennej z tytułu pomocy finansowej, o której mowa w art. 184 ust. 1 ustawy o Służbie Więziennej

• Authors: Jacek Kulicki

Title variants

EN

Legal opinion on the rules of taxation of gains of the functionaries of the Prison Service from financial assistance referred to in Article 184 (1) of the Act on the Prison Service

Abstracts

EN

The opinion deals with the rules of taxation of gains from financial assistance for acquiring accommodation, available for functionaries of the Prison Service who are in active service. The analysis covers the existing legal framework, as well as court and administrative practice in this area. The author points out that the said assistance meets the criteria to be considered revenue resulting from a services relationship within the meaning of the Natural Persons’ Income tax Act. This revenue is not exempt from income tax, and the Act does not specify separate (other than general) rules for establishing the moment of obtaining revenue fro that type of benefits. In such case, general principles are applicable, regardless of whether the assistance is deemed nonrefundable at the time of payment or after fifteen years of service.

Keywords

EN

natural person; income tax; prison service

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2013
• Issue: 2(38)
• Pages: 219-225

Dates

published

2013

Contributors

author

Jacek Kulicki

• Kancelaria Sejmu. Biuro Analiz Sejmowych

Identifiers

Biblioteka Nauki

11877018