Post by joita9865 on Oct 26, 2023 6:13:55 GMT
Personal Income Tax Act. Comment, Warsaw , art. ]. However, the case law indicates that Revenues obtained from the contract concluded by the taxpayer for the performance of training tasks, pursuant to Art. point updof, constitute revenues obtained under a contract similar to a management contract, belonging, in the light of the above-mentioned Act, to the sources of income from activities performed personally.
This is determined by the scope of obligations belonging to the taxpayer, in particular if he supervises and philippines photo editor manages independently a certain specific the business activity of the entity with which he concluded the contract, makes important decisions, and his remuneration depends on the results achieved by colleagues belonging to the unit subordinated to him, which indicates that the taxpayer provides management services. The provision of Art. point of the Updof Act covers the income of persons who personally perform enterprise management contracts without conducting non-agricultural business activity.
As well as the income from this type of contracts obtained as part of the taxpayer's non-agricultural business activity [this is the judgment of the Provincial Administrative Court in Krakow of June , ref. no. file I SA/Kr / ]. Regardless of whether management contracts are concluded as part of a business activity or outside it, the revenues from their performance will be included in the revenues from activities performed personally and taxed according to the same principles [this is the judgment of the Supreme Administrative Court of June.
This is determined by the scope of obligations belonging to the taxpayer, in particular if he supervises and philippines photo editor manages independently a certain specific the business activity of the entity with which he concluded the contract, makes important decisions, and his remuneration depends on the results achieved by colleagues belonging to the unit subordinated to him, which indicates that the taxpayer provides management services. The provision of Art. point of the Updof Act covers the income of persons who personally perform enterprise management contracts without conducting non-agricultural business activity.
As well as the income from this type of contracts obtained as part of the taxpayer's non-agricultural business activity [this is the judgment of the Provincial Administrative Court in Krakow of June , ref. no. file I SA/Kr / ]. Regardless of whether management contracts are concluded as part of a business activity or outside it, the revenues from their performance will be included in the revenues from activities performed personally and taxed according to the same principles [this is the judgment of the Supreme Administrative Court of June.