In her opinion, the financial gain in the form of the contributions in question is not income subject to personal income tax within the meaning of the PIT Act In addition, since these are arrears of contributions which are normally duct from the tax base, for the years for which she had already paid tax to the tax office, double taxation would occur, in her opinion. Read also Accommodation of employees income from employment See also Revenues of sports club players includ in various sources of income Fiskus Income, because the hospital incurr the expense instead of the taxpayer In.

The opinion of the tax authorities

The payment by the hospital of overdue social health insurance contributions in the part in which they should be financ by the employee results in the hospital’s income from other sources, referr to in art. of the PIT Act The taxpayer obtain a measurable France Mobile Number List financial benefit, as another entity, the hospital, incurr an expense at the expense of its property, which should be financ with the taxpayer’s property income. According to the tax office, this income in the light of art. sec. of the PIT Act was establish on the date of payment of contributions to ZUS In the judgment of March.

The Provincial Administrative

Court in Gliwice agre with the taxpayer repeal the contest interpretation I SA/Gl The Provincial Administrative Court found that the payer of insurance contributions, paying the currently overdue contributions in the part due from the former employee, does not make any financial gain increasing the assets of former employees these persons do BTC Database EU not receive free benefits from the payer. The insurance premiums paid by the payer will make it possible to obtain social insurance benefits only in the future. As a result of the verification of the method of calculating insurance premiums by ZUS in court, the payer paid the overdue insurance premiums fulfill the payer’s own obligation to pay insurance premiums in the correct amount.