Kulancja ubezpieczeniowa a świadczenia przyznawane w szczególnym trybie w ustawie o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych
Ex gratia payment and benefits granted in exceptional circumstances in Act on old-age benefits and pensions from the Social Insurance Fund

Summary/Abstract: Artykuł zawiera analizę porównawczą dwóch instytucji zaliczanych do szeroko rozumianego prawa ubezpieczeniowego, tj. świadczeń przyznawanych w szczególnym trybie zgodnie z ustawą o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych oraz kulancji ubezpieczeniowej. Zaprezentowane zostały definicje oraz elementy konstrukcyjne. Wyczerpująco omówiono przesłanki przyznania i charakter przedmiotowych świadczeń oraz wskazano krąg podmiotów uprawnionych do ich otrzymania. Ostatnią cześć pracy stanowią rozważania z zakresu prawa podatkowego zorientowane na omawiane zagadnienia. W artykule uwzględniono bogate orzecznictwo sądowe. W rezultacie dokonanej analizy potwierdzono – postawioną na początku pracy – hipotezę o podobieństwach zachodzących pomiędzy porównywanymi instytucjami. The article covers a comparative analysis of two institutions classified in the broadly understood insurance law (including insurance law and social insurance law), i.e. ex gratia payment and benefits granted in exceptional circumstances, pursuant to the Act of 17 December 1998 on retirement pensions and other pensions from the Social Insurance Fund. Firstly, there are presented definitions and structural elements of them. The conditions for the granting and the nature of presented benefits, as well as the types of entitled entities are also indicated and thoroughly described. Last part of the paper is devoted to tax implications of discussed benefits. Moreover, case law in the field of analysed issues is considered. As a result, the hypothesis posed at the beginning of the article, concerning some similarities between compared institutions, has been confirmed.The article covers a comparative analysis of two institutions classified in the broadly understood insurance law (including insurance law and social insurance law), i.e. ex gratia payment and benefits granted in exceptional circumstances, pursuant to the Act of 17 December 1998 on retirement pensions and other pensions from the Social Insurance Fund. Firstly, there are presented definitions and structural elements of them. The conditions for the granting and the nature of presented benefits, as well as the types of entitled entities are also indicated and thoroughly described. Last part of the paper is devoted to tax implications of discussed benefits. Moreover, case law in the field of analysed issues is considered. As a result, ,the hypothesis posed at the beginning of the article, concerning some similarities between compared institutions, has been confirmed.

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