III RN 98/00
AI generated
Income tax withheld on cooperative shares interest is not a withholding tax subject to rehabilitation fund transfer.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cooperative's claim for a tax refund regarding income tax withheld on share interest dividends. The court found that this specific income, derived from share appreciation rather than labor remuneration, was taxed under a special flat-rate regime distinct from standard withholding taxes. Consequently, the tax did not fall under the mandatory transfer provisions for rehabilitation funds applicable to labor-related withholding taxes.
Legislator headnote
AI generatedArt. 38 ust. 2 ustawy o podatku dochodowym od osób fizycznych; Art. 183 § 1 Prawa spółdzielczego: Income tax withheld on cooperative share interest dividends is not subject to transfer to rehabilitation funds as it is not a withholding tax on labor remuneration.
Keywords
AI generated
income tax withholding
cooperative share interest
rehabilitation fund transfer
flat-rate taxation
labor remuneration distinction
special tax regime
tax refund claim
Cited Legislation
AI generatedArt. 38 ust. 2 of the Income Tax Act for Natural Persons
Art. 183 § 1 of the Cooperative Law
Art. 30 of the Income Tax Act for Natural Persons
Art. 17 of the Income Tax Act for Natural Persons
Art. 31 of the Income Tax Act for Natural Persons
Art. 10 ust. 1 pkt 7 of the Income Tax Act for Natural Persons