https://doi.org/10.21697/zp.2024.24.4.11
This gloss discusses the prerequisites for the application of the religious donation allowance in the Polish law on personal income tax. Not only is this an important issue but also a disputed legal construction. The main objective of this study is to review and assess the currently applicable legal regulations on the application of this type of tax relief. It takes a critical view of the grounds given by NSA (the Supreme Administrative Court of the Republic of Poland) for its judgment of 20 April 2022 (ref. II FSK 709/20). The Court’s position is unwarranted, as it requires claimants to meet an additional condition not explicitly specified in the provisions of the Polish Personal Income Tax Act (Ustawa o podatku dochodowym od osób fizycznych). This is confirmed not only in the interpretation of the provisions, but also by the standpoint presented in the doctrine and practice of the Polish courts, with which the Supreme Court’s ruling is inconsistent. Consequently, its judgment implies an erroneous, expanded interpretation of the provisions of the Personal Income Tax Act. This paper is basically a case study supplemented by a dogmatic approach to review the current Polish tax law on the application of the religious donation allowance.
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