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

• Authors: Waniek Danuta

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.

Keywords

EN

substantive tax law; donation for charity and care activities; lex specialis; in dubio pro tributario principle; concordat; intertemporal provisions

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Przegląd Sejmowy
• Year: 2018
• Issue: 1(144)
• Pages: 209–220

Contributors

author

Waniek Danuta