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

• Authors: Judyta Dworas-Kulik
• Languages of publication: EN

Abstracts

EN

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.

Keywords

EN

seafarers; Polish seamen; taxes; double taxation; work at sea; shipowner

• Publisher: Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
• Journal: Roczniki Nauk Prawnych
• Year: 2017
• Volume: 27
• Issue: 1 English Online Version
• Pages: 109-116

Contributors

author

Judyta Dworas-Kulik

References

• 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.

Identifiers

DOI

10.18290/rnp.2017.27.1-8en