A Gloss for the Judgement of the Provincial Administrative Court in Rzeszów Dated August 7, 2012, File Ref. No. I SA/Rz 542/12
Journal Title: Roczniki Nauk Prawnych - Year 2017, Vol 0, Issue 1
Abstract
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.
Authors and Affiliations
Judyta Dworas-Kulik
Keywords
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- EP ID EP669141
- DOI 10.18290/rnp.2017.27.1-8en
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