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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

Robert Zieliński; Mateusz Zawadka

2023

( 4 )

DOI: 10.7206/kp.2080-1084.652

https:/doi.org/10.7206/kp.2080-1084.652

Abstract

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 travel, board and lodging for posted workers.
So far the well-rooted line of case law, based on domestic tax and labor law regulations in Poland, inclined treatment of such benefits in-kind as employment income of posted workers.
The analyzed judgment by the Supreme Administrative Court is of ground-breaking nature, considering the obligations of posting employer lined in the Directive 96/71/EC and Directive (EU) 2018/957 amending Directive 96/71/EC – both concerning the posting of workers in the framework of the provision of services.

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Analysis of the New Labour Code in India

Nikita Lamba; Pankaj Kumar

2023

( 3 )

DOI: 10.7206/kp.2080-1084.626

https:/doi.org/10.7206/kp.2080-1084.626

Abstract

Economic expansion requires jobs and safe, dignified workplaces. India’s growth story has remained incomplete due to a lack of required employment growth. The new law consolidates 44 primary labour laws into four main labour codes: pay, industrial relations, occupational safety, working conditions and social security. It was a conniving move on the part of the government to completely overhaul our labour laws. Given that we typically lack mean labourers by a significant margin, the question that remains is whether or not this can attract investors. There are several challenges that must be overcome before the economy can reach $5 trillion in 2025.

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Krytyka Prawa. Niezależne Studia nad Prawem

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