Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Warszawie z dnia 27 marca 2019 r. (sygn. III SA/Wa 1079/18)
Commentary to the judgment of the Provincial Administrative Court in Warsaw dated 27 March 2019 (case no. III SA/Wa 1079/18)

Summary/Abstract: In the commented judgment, the Provincial Administrative Court in Warsaw evaluated the possibility of applying the exemption specified in Article 21(1)(68) of the Personal Income Tax Act to competitions involving electronic games. The article analyses the judgment in the context of recognising a certain form of electronic gaming activity as sport within the meaning of the Sports Act. It is only when a competition is considered to be a competition in the field of sport then it is possible to apply an income tax exemption. In addition, the doubts raised by the doctrine of sports law concerning the legitimacy of including a legal definition of sport in the act have been mentioned. Finally, the consequences of recognising certain types of e-sports competitions for these activities have been determined, due to the fact that they have been equated with traditional sport, doing and organisation of which are regulated under the Sports Act.

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