Problemy definicyjne pojęcia „urządzenie przemysłowe” w kontekście regulacji podatku u źródła
Can the interpretation of the term “industrial equipment” be controversial under tax law?

Summary/Abstract: The subject of the paper is an analysis of the tax law provisions which regulate the taxation of receivables paid by Polish tax residents to entities which do not have Polish tax residency constituting remuneration for the use of equipment which is classified by the tax authorities as industrial equipment. The concept of “industrial equipment” is introduced by the legislator in Article 21(1)(1) of the CIT Act and used in double taxation treaties concluded by Poland. The aim of the article is to analyze both the views of the doctrine and the position of tax authorities and administrative courts, which, in their in-stance control, apply a different interpretation of the interpreted provision; an analysis of specific cases of taxation of dues, e.g., paid for storing files in the so-called cloud service on remote servers of an external provider, will also be carried out. A de lege ferenda postulate, following the analysis of issued interpretations of individual provisions of the tax law, case law of administrative courts and views of the doctrine, is the necessity for the Minister of Finance to issue tax explanations, which will cover, inter alia, the interpretation of the concept of an industrial device.

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