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Krytyka Prawa. Niezależne studia nad prawem

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Year 2018 
Volume 10 
Issue 4

Application of 50% Tax-Deductible Costs to Income Earned from Creative Activity in the Area of Computer Programmes – a Critical Review of New Regulations

Wojciech Dmoch
wojtek.dmoch@gmail.com

2018 10 (4) Krytyka Prawa. Niezależne studia nad prawem

DOI 10.7206/kp.2080-1084.255

Abstract

Introducing Article 22, section 9b, item 1 into the Personal Income Tax Act of 26 July 1991 using terms that have not been defined in this Act and not specifying the provisions of other acts of law which would become the grounds for defining these terms, thereby creating a normative condition for applying 50% tax-deductible expenses to income arising from activities performed by IT employees, the lawmakers failed to observe the requirement of correct legislation determined by the Constitutional Tribunal in its judgements, creating a law that is vague and imprecise, and gives the entities applying it a sense of uncertainty about whether they apply the provisions of the Personal Income Tax Act correctly.

References

  1. D. Flisak (ed.), Prawo autorskie i prawa pokrewne Komentarz, LEX 2015. [Google Scholar]
  2. D. Flisak (ed.), Prawo autorskie i prawa pokrewne Komentarz, LEX 2015. [Google Scholar]

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APA style

Application of 50% Tax-Deductible Costs to Income Earned from Creative Activity in the Area of Computer Programmes – a Critical Review of New Regulations. (2018). Application of 50% Tax-Deductible Costs to Income Earned from Creative Activity in the Area of Computer Programmes – a Critical Review of New Regulations. Krytyka Prawa. Niezależne Studia Nad Prawem, 10(4), 119-126. https://doi.org/10.7206/kp.2080-1084.255 (Original work published 2018)

MLA style

“Application Of 50% Tax-Deductible Costs To Income Earned From Creative Activity In The Area Of Computer Programmes – A Critical Review Of New Regulations”. 2018. Krytyka Prawa. Niezależne Studia Nad Prawem, vol. 10, no. 4, 2018, pp. 119-126.

Chicago style

“Application Of 50% Tax-Deductible Costs To Income Earned From Creative Activity In The Area Of Computer Programmes – A Critical Review Of New Regulations”. Krytyka Prawa. Niezależne Studia Nad Prawem, Krytyka Prawa. Niezależne studia nad prawem, 10, no. 4 (2018): 119-126. doi:10.7206/kp.2080-1084.255.