GRATUITOUS BENEFITS VOLUNTARY GRANTED BY THE EMPLOYER TO EMPLOYEE IN VIEW OF THE TAXABLE REVENUE FROM THE EMPLOYMENT RELATIONSHIP
Journal Title: Annuals of the Administration and Law - Year 2017, Vol 0, Issue 0
Abstract
This article concentrates on a problem of taxation of the employer’s voluntary free of charge benefits for the employee. Such benefits are more and more common and constitute part of the advanced salary package for the employees. It seems to be difficult to indicate the conceptual scope of the gratuitous performance in Polish tax law and may cause problems with determination if an exact benefit voluntary granted by the employer to the employee constitutes employee’s taxable revenue. The complexity of the problem is confirmed by the non-uniform judicial decisions of the administrative courts. What is important is the thing that the Constitutional Tribunal in one of the judicial decision indicated separability criterion of benefits which may recognise benefits which are subject of income tax.<br/><br/>
Authors and Affiliations
Edyta Nurzyńska-Wereszczyńska
Keywords
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