Commentary to the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16
In this study the Author critically analyses the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16. The commented decision concerned the determination of a tax base in case of the inheritance and gift tax. The Court stated that this tax base is reduced, if a donee...
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| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.010 |
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| _version_ | 1850033822462115840 |
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| author | Artur Janicki |
| author_facet | Artur Janicki |
| author_sort | Artur Janicki |
| collection | DOAJ |
| description | In this study the Author critically analyses the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16. The commented decision concerned the determination of a tax base in case of the inheritance and gift tax. The Court stated that this tax base is reduced, if a donee performs the donor’s instructions. The application of this rule is independent from the fact that a third person or the donee benefited from the instruction. The Author examines adequate provisions of Polish law on inheritance and gift tax, and he reflects the appropriate legal doctrine and court jurisdiction in this regard. |
| format | Article |
| id | doaj-art-2eca0209ae0f4160b01af6dea6acf7e1 |
| institution | DOAJ |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2019-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-2eca0209ae0f4160b01af6dea6acf7e12025-08-20T02:58:03ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862019-03-017120722010.12775/PBPS.2019.010Commentary to the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16Artur Janicki0https://orcid.org/0000-0001-8470-933XNicolaus Copernicus University in ToruńIn this study the Author critically analyses the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16. The commented decision concerned the determination of a tax base in case of the inheritance and gift tax. The Court stated that this tax base is reduced, if a donee performs the donor’s instructions. The application of this rule is independent from the fact that a third person or the donee benefited from the instruction. The Author examines adequate provisions of Polish law on inheritance and gift tax, and he reflects the appropriate legal doctrine and court jurisdiction in this regard.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.010an inheritance and gift taxa tax basea donationdonor’s instructionan interpretation of tax law |
| spellingShingle | Artur Janicki Commentary to the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16 Prawo Budżetowe Państwa i Samorządu an inheritance and gift tax a tax base a donation donor’s instruction an interpretation of tax law |
| title | Commentary to the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16 |
| title_full | Commentary to the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16 |
| title_fullStr | Commentary to the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16 |
| title_full_unstemmed | Commentary to the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16 |
| title_short | Commentary to the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16 |
| title_sort | commentary to the judgment of the polish supreme administrative court of 6th june 2018 ii fsk 1525 16 |
| topic | an inheritance and gift tax a tax base a donation donor’s instruction an interpretation of tax law |
| url | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.010 |
| work_keys_str_mv | AT arturjanicki commentarytothejudgmentofthepolishsupremeadministrativecourtof6thjune2018iifsk152516 |