Legislator Case Law & Legislation
III RN 87/98 AI generated

Supreme Court dismissed extraordinary review regarding tax exemption for public radio funding allocations.

Case Number III RN 87/98
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the extraordinary review filed by the Minister of Justice against a tax authority decision. The taxpayer argued that funds allocated for investments by the Radio and Television Council constituted a tax-exempt subsidy under the Income Tax Act. The court rejected this, ruling that the funds were statutory revenues defined as income, not subsidies, and that the tax authority's interpretation did not violate the principle of reliance on state information.

Legislator headnote

AI generated

Art. 17 ust. 1 pkt 21 ustawy o podatku dochodowym od osób prawnych; Art. 80 KPA; Funds allocated by the Radio and Television Council for public radio units are statutory revenues subject to income tax and do not constitute tax-exempt subsidies or violate the principle of reliance on state information.

Keywords

AI generated
extraordinary review dismissal income tax liability public radio funding subsidy vs revenue principle of reliance administrative interpretation tax exemption criteria

Cited Legislation

AI generated
Art. 17 ust. 1 pkt 21 of the Income Tax Act for Legal Persons
Art. 80 of the Code of Administrative Procedure
Art. 9 ust. 1 of the Radio and Television Act
Art. 50 ust. 1 and 3 of the Radio and Television Act
Art. 39311 of the Code of Civil Procedure
Art. 39312 of the Code of Civil Procedure
Act of 1 March 1996 on amending the Code of Civil Procedure

Cited Case Law

AI generated
Decision of the Supreme Administrative Court in Warsaw-Ośrodek Zamiejscowy we Wrocławiu dated 6 January 1998

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text