Noclegi pracowników delegowanych finansowane przez pracodawcę a przychód ze stosunku pracy. Glosa aprobująca do wyroku NSA z 1 sierpnia 2023 r., II FSK 270/21, LEX nr 3612004
Wide definition of “employment income” set out in Polish Personal Income Act of 26 July 1991 makes it challenging for the tax authorities and administrative courts to qualify remuneration items as taxable income. A special attention is focused on benefits in-kind which can include expenditure on...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Kozminski University
2024-12-01
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| Series: | Krytyka Prawa |
| Subjects: | |
| Online Access: | https://journals.kozminski.edu.pl/pub/7315 |