Czasopisma Naukowe w Sieci (CNS)

Opodatkowanie przychodów nieznajdujących pokrycia w ujawnionych źródłach lub pochodzących ze źródeł nieujawnionych

  1. Wiesława Miemiec



The Act of January 16, 2015 amending the Personal Income Tax Act and Tax Ordinance Act introduces the new chapter 5a on taxation of incomes not covered by disclosed sources or coming from undisclosed sources. The introduced changes will come in force on January 1, 2016. The contents of these regulations is aconsequence of adapting the Act provisions to the findings of two Constitutional Tribunal judgments of 2013 and 2014. The Tribunal has stated unconstitutional the contents of Article 20 section 3 of the Personal Income Tax Act (PIT Act), in the wording being in effect in the years 1998–2006, and of Article 68b par 4 of the Tax Ordinance Act, stating the incompatibility of these provisions with Article 64 section 1 of the Constitution. In the paper an attempt has been made to study and present the tendencies in taxation changes concerning the incomes that are not covered by disclosed sources or come from undisclosed sources, as well as to define specific features of this institution, concerning first of all the method of determining the tax base and the moment of tax liability creation from this title.
Based on investigations made it should be stated that the amendments to the PIT Act contribute to improved proceedings in this matter. Some doubts may, however, appear concerning the evidence obligations of taxpayers in revealing financial means that cover their expenses.

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Przegląd Prawa i Administracji

103, 2015. Przedsiębiorca w społecznej gospodarce rynkowej. Trybunały, sądy, wolność gospodarcza

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