Status prawno-podatkowy sportowca profesjonalnego w świetle orzeczeń organów podatkowych i sądów administracyjnych
The legal and fiscal status of professional athletes in view of decisions by tax authorities and ad-ministrative courts

Summary/Abstract: On June 22, 2015, the Supreme Administrative Court sitting as a bench of seven judges adopted a resolution, court file No. II FPS 1/15, regarding the submitted question: “May revenue from practicing a sport provided for in article 13(2) of the Act of 26 July 1991 on Personal Income Tax (Dz.U. [Journal of Laws] of 2000, No. 14, item 176, as amended) be considered a source of revenue from non-agricultural business activity provided for in article 10(1)(3) of the aforementioned Act, if it meets the criteria set forth in article 5a(6) of the same Act? The article presents issues connected with the correct classification of professional athletes’ revenue in the context of their being able to carry out business activity, as well as the former position of tax authorities and administrative courts. The article also aims to indicate the practical consequences of the above-mentioned resolution concerning the operation of the entities functioning on the sports market and the relations among them.

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