II UK 162/03 AI generated

Supreme Court held that employer-provided housing must be counted as income when calculating work-related injury compensation.

Case Number II UK 162/03

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 2003-12-02

Outcome Partially Allowed

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Poland partially overturned the appellate court's decision regarding the calculation of work-related injury compensation. The plaintiff argued that free housing provided by the employer constituted lost income and should be deducted from the compensation award. The court ruled that such housing is legally considered income and must be factored into the compensation formula. Consequently, the judgment was remanded to the lower court for a recalculation based on this new legal interpretation.

Legislator headnote

AI generated

Art. 444 § 2 k.c.; Art. 12 ust. 1 in conjunction with Art. 11 ust. 2a Ustawy o podatku dochodowym od osób fizycznych; When determining the amount of compensation for work-related injury, benefits in kind provided by the employer must be treated as taxable income and included in the calculation of the compensation base.

Keywords

AI generated

work-related injury compensation benefits in kind taxable income calculation employer-provided housing Supreme Court of Poland

Cited Legislation

AI generated

Art. 444 § 2 k.c.

Art. 12 ust. 1 in conjunction with Art. 11 ust. 2a of the Individual Income Tax Act

Regulation of the Minister of Labour and Social Policy of December 18, 1998 on the detailed rules for determining the basis for the calculation of contributions to pension and disability insurance

art. 444 § 2 k.c

art. 391 § 1 k.p.c

art. 39315 k.p.c

art. 328 § 2 k.p.c

art. 3931 pkt 2 k.p.c

art. 173 k.p.c

art. 39313 k.p.c

Supreme Court held that employer-provided housing must be counted as income when calculating work-related injury compensation.

Legislator summary

Legislator headnote

Keywords

Cited Legislation

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