Glosa do uchwały 7 sędziów Naczelnego Sądu Administracyjnego z dnia 20 marca 2023 r., sygn. III FPS 3/22
Glossary to the resolution of 7 judges of the Supreme Administrative Court of 20 March 2023 (III FPS 3/22)

Summary/Abstract: The resolution of 7 judges of the Supreme Administrative Court of 20 March 2023 (III FPS 3/22) is one of those rulings that have a direct impact on the daily functioning of many Polish families. First and foremost, it hinders the exercise of the right to make a non-taxable donation. The resolution also has effects in the legal sphere. Despite the dominant line of jurisprudence, liberally interpreting Article 4a, paragraph 1, subparagraph 2 of the A.P.S.D., the NSA expressed a different view. The purpose of this gloss is a critical analysis of the arguments presented in the aforementioned resolution. Conclusions resulting from the linguistic, intentional and systemic interpretation lead to completely different results. First of all, the very purpose of the provision identified in the resolution does not reflect the legislator’s assumptions in their entirety. Moreover, the tightness of the tax system may also be secured when the payment into a bank account with an appropriate annotation is made by the giftee himself after the prior transfer of money in cash. The law also provides for many other “instruments” guaranteeing the security of legal transactions.

• Details
• Contents