Fiscal authorities demanded a tax from an employee who was refunded by the employer for using a private car for business purposes. They saw taxable revenues. The administrative court shared the employee's viewpoint. In the latest judgment it concluded clearly - actions of the tax office had no legal basis in that case. There was no question of any revenues whatsoever.
COMMENTARY by Maciej Siejbik, a lawyer from the GWW tax advisory team
The judgment of the Voivodship Administrative Court in Gdańsk is a good news for employees. In its justification, the Court also pointed out that the issues of qualifying reimbursement of expenses in the discussed situation are a source of doubts in the jurisprudence. - Currently, in the field of personal income tax, there are two lines of jurisprudence, expressing contradictory viewpoints with regard to the interpretation of regulations applicable to the taxation of funds obtained by employees as reimbursement of expenses incurred for using a private car as part of their official duties - says Maciej Siejbik.
The article with a commentary by Maciej Siejbik was published on the Prawo.pl portal: https://www.prawo.pl/podatki/korzystanie-z-prywatnych-samochodow-w-pracy-u-pracodawcy-a,509538.html