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eGospodarka.plPrawoGrupypl.soc.prawowyroki WSA
Ilość wypowiedzi w tym wątku: 8

  • 1. Data: 2007-09-10 08:30:24
    Temat: wyroki WSA
    Od: "piotrek" <p...@g...com>

    witam

    może ktoś dysponuje wyrokami:

    WSA Kraków z 13.06.2007 sygn. I SA/Kr 1555/06
    WSA Lublin z 23.05.2007 sygn. I SA/Lu 339/07

    i mogłby sie nimi podzielić?

    pozdrawiam
    piotrek


  • 2. Data: 2007-09-10 09:06:17
    Temat: Re: wyroki WSA
    Od: "Krzysiek" <k...@p...onet.pl>

    Użytkownik "piotrek" <p...@g...com> napisał w wiadomości
    news:fc2vho$h3k$1@nemesis.news.tpi.pl...
    > witam
    >
    > może ktoś dysponuje wyrokami:
    >
    > WSA Kraków z 13.06.2007 sygn. I SA/Kr 1555/06
    > WSA Lublin z 23.05.2007 sygn. I SA/Lu 339/07
    >
    > i mogłby sie nimi podzielić?
    >
    > pozdrawiam
    > piotrek
    >

    proszę bardzo:

    http://www.rzeczpospolita.pl/prawo/orzecznictwo/wsa/
    I_sa_kr_1555_06.doc

    Dochody otrzymane przez podatnika ze środków bezzwrotnej pomocy, pochodzące
    m.in. od rządów państw obcych i organizacji międzynarodowych, są zwolnione z
    podatku dochodowego od osób fizycznych, jeśli podatnik otrzymał bezpośrednio
    środki z takich funduszy lub gdy przekazanie tych środków odbywa się za
    pośrednictwem podmiotu upoważnionego do ich rozdzielania. Tak orzekł WSA w
    Lublinie 23 maja br. (I SA/Lu 339/07).


    pzdr
    k


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  • 3. Data: 2007-09-10 19:47:17
    Temat: Re: wyroki WSA
    Od: "Łukasz N" <l...@s...net>


    Użytkownik "piotrek" <p...@g...com> napisał w wiadomości
    news:fc2vho$h3k$1@nemesis.news.tpi.pl...
    > witam
    >
    > może ktoś dysponuje wyrokami:
    >
    > WSA Kraków z 13.06.2007 sygn. I SA/Kr 1555/06
    > WSA Lublin z 23.05.2007 sygn. I SA/Lu 339/07
    >
    > i mogłby sie nimi podzielić?

    A proszę bardzo!
    Wyrok Wojewódzkiego Sądu Administracyjnego w Krakowie
    z dnia 13 czerwca 2007 r.
    I SA/Kr 1555/2006
    LexPolonica nr 1497862
    Rzeczpospolita 2007/164 str. F5

    Do zastosowania zwolnienia w podatku dochodowym od osób fizycznych, o którym
    mowa w art. 21 ust. 1 pkt 46 updof, konieczne jest, aby środki na realizację
    projektu pochodziły z funduszy unijnych. Nie ma natomiast znaczenia, czy są
    one wypłacane jako wynagrodzenie w euro, czy w złotówkach. Bez wpływu na
    możliwość skorzystania z tego zwolnienia pozostaje także fakt, że część
    projektu finansowana była z budżetu państwa.

    ------------
    Forum Prawników - www.forum.prawnikow.pl - bezpłatne porady prawne



  • 4. Data: 2007-09-11 05:38:25
    Temat: Re: wyroki WSA
    Od: "piotrek" <p...@g...com>


    Użytkownik "Łukasz N" <l...@s...net> napisał w wiadomości
    news:fc4722$emr$1@atlantis.news.tpi.pl...
    >
    > Użytkownik "piotrek" <p...@g...com> napisał w wiadomości
    > news:fc2vho$h3k$1@nemesis.news.tpi.pl...
    >> witam
    >>
    >> może ktoś dysponuje wyrokami:
    >>
    >> WSA Kraków z 13.06.2007 sygn. I SA/Kr 1555/06
    >> WSA Lublin z 23.05.2007 sygn. I SA/Lu 339/07
    >>
    >> i mogłby sie nimi podzielić?
    >
    > A proszę bardzo!
    > Wyrok Wojewódzkiego Sądu Administracyjnego w Krakowie
    > z dnia 13 czerwca 2007 r.
    > I SA/Kr 1555/2006
    > LexPolonica nr 1497862
    > Rzeczpospolita 2007/164 str. F5
    >
    > Do zastosowania zwolnienia w podatku dochodowym od osób fizycznych, o
    > którym mowa w art. 21 ust. 1 pkt 46 updof, konieczne jest, aby środki na
    > realizację projektu pochodziły z funduszy unijnych. Nie ma natomiast
    > znaczenia, czy są one wypłacane jako wynagrodzenie w euro, czy w
    > złotówkach. Bez wpływu na możliwość skorzystania z tego zwolnienia
    > pozostaje także fakt, że część projektu finansowana była z budżetu
    > państwa.

    Dziękuję, ale myślałem o całym wyroku wraz z uzasadnieniem

    pozdrawiam
    piotrek


  • 5. Data: 2007-09-12 07:02:07
    Temat: Re: wyroki WSA
    Od: "Krzysiek" <k...@p...onet.pl>

    Sygn.akt l SA/Kr 1555/06

    WYROK
    W IMIENIU RZECZYPOSPOLITEJ POLSKIEJ

    Dnia 13 czerwca 2007r.

    Wojewódzki Sąd Administracyjny w Krakowie w składzie następującym:

    Przewodniczący Sędzia WSA Stanisław Grzeszek (spr)
    Sędziowie NSA Józef Gach

    Asesor WSA Jarosław Wiśniewski
    Protokolant Aneta Kubacka

    po rozpoznaniu na rozprawie w dniu 13 czerwca 2007r.

    sprawy ze skargi R. A.

    na decyzję Dyrektora Izby Skarbowej w K.

    z dnia . 2006 r. nr .

    w przedmiocie interpretacji przepisów co do zakresu i sposobu zastosowania
    prawa

    podatkowego w podatku dochodowym od osób fizycznych.

    I. uchyla zaskarżoną decyzję oraz poprzedzające ją postanowienie,

    II. zasądza od Dyrektora Izby Skarbowej w K. na rzecz strony skarżącej
    koszty postępowania w kwocie . zł (. złotych)



    Sygn. akt I SA/Kr 1555/06

    Uzasadnienie

    Pismem z dnia ...2006r. R. A. złożył w Urzędzie Skarbowym w L. wniosek o
    udzielenie interpretacji co do zakresu i sposobu zastosowania prawa
    podatkowego.

    Ze stanu faktycznego przedstawionego w ww. piśmie wynikało, że R. A. jest
    zatrudniony na podstawie umowy o pracę na czas określony w Firmie P. w W.,
    na stanowisku: inspektor ds. rozliczeń. Wynagrodzenie jego zostało ustalone
    w wysokości . zł miesięcznie w oparciu o Regulamin wynagradzania spółki P.
    Miejscem wykonywania pracy jest: Kontrakt . . Firma P., w której
    wnioskodawca jest zatrudniony wchodzi w skład Konsorcjum firm, które podjęły
    się realizacji kontraktu "Zarządzanie i Nadzór nad budową drugiej jezdni
    drogi krajowej nr ., Odcinek .". W oparciu o umowę na usługi dla działań
    zewnętrznych Unii Europejskiej zawartą dnia ...2004r. pomiędzy .
    (Zamawiającym) a Konsorcjum (Konsultantem), firmy te podjęły się realizacji
    ww. kontrakty. Projekt ten finansowany jest w 75% ze środków bezzwrotnej
    pomocy z Unii Europejskiej i w 25% z budżetu Państwa. R. A. zwrócił się do
    Urzędu Skarbowego w L., w trybie art. 14a Ordynacji podatkowej z zapytaniem
    o zwolnienie z podatku dochodowego od osób fizycznych otrzymywanego przez
    niego wynagrodzenia. Pracodawca (firma P.) w latach 2004 i 2005 stosowała do
    poboru zaliczek na podatek dochodowy od osób fizycznych zwolnienie w
    wysokości 75% naliczonego podatku uznając, że dochód skarżącego w tej części
    podlega zwolnieniu z opodatkowania. Od l stycznia 2006r. pracodawca
    zaniechał



    stosowania zwolnienia i pobiera podatek od całości dochodów w pełnej
    wysokości.

    Według podatnika, wynagrodzenie to podlega w całości zwolnieniu z
    opodatkowania na podstawie przepisów art. 21 ust. l pkt 46 ustawy o podatku
    dochodowym od osób fizycznych.

    Postanowieniem z dnia ...2006r. Nr . Naczelnik Urzędu Skarbowego w L.
    stwierdził, że stanowisko podatnika w tej kwestii jest nieprawidłowe.

    W uzasadnieniu postanowienia organ I instancji stwierdził, że skoro
    pracodawca jako płatnik podatku dochodowego zadecydował o pobieraniu podatku
    od całości wynagrodzenia, to uznał, że praca wykonywana przez skarżącego nie
    jest finansowana ze środków Unii Europejskiej.

    Pismem z dnia ...2006r. R. A. wniósł zażalenie na ww.
    postanowienie.

    W zażaleniu podniósł m.in., że decyzja firmy o wstrzymaniu rozliczenia jego
    dochodów za 2006r. jako w całości wolnych od podatku wynikła wyłącznie z
    różnych interpretacji obowiązujących przepisów w tym zakresie i obawy firmy
    o możliwość zakwestionowania prawidłowości rozliczenia zaliczek na podatek
    dochodowy wynagrodzeń pracowników zatrudnionych przy realizacji kontaktu. W
    toku postępowania przed organem I instancji uzyskano oświadczenie spółki P.,
    że wynagrodzenie podatnika wypłacane jest z bieżącego rachunku złotówkowego
    firmy, a nie z konta walutowego, na którym gromadzone są środki dla
    przedmiotowego kontraktu.

    Dyrektor Izby Skarbowej w K. decyzją z dnia .2006r. Nr . odmówił zmiany i
    uchylenia zaskarżonego postanowienia. W uzasadnieniu organ II instancji
    wskazał, iż zgodnie z przepisami art. 21 ust. l pkt 46 ustawy o podatku
    dochodowym od osób fizycznych (Dz. U. z 2000r. Nr 14 póz. 176 ze zm.) wolne
    od podatku dochodowego są dochody otrzymane przez podatnika, jeżeli:



    a) pochodzą od rządów państw obcych, organizacji międzynarodowych lub
    międzynarodowych instytucji finansowych ze środków bezzwrotnej pomocy, w tym
    ze środków programów ramowych badań, rozwoju technicznego i prezentacji Unii
    Europejskiej i z programów NATO, przyznanych na podstawie jednostronnej
    deklaracji lub umów zawartych z tymi państwami, organizacjami lub
    instytucjami przez Radę Ministrów, właściwego ministra lub agencje rządowe,
    w tym również w przypadkach, gdy przekazanie tych środków jest dokonywane za
    pośrednictwem podmiotu upoważnionego do rozdzielania środków bezzwrotnej
    pomocy oraz

    b) podatnik bezpośrednio realizuje c ej programu finansowanego z bezzwrotnej
    pomocy; zwolnienie nie ma zastosowania do dochodów osób fizycznych, którym
    podatnik bezpośrednio realizujący cel programu zleca - bez względu na rodzaj
    umowy wykonanie określonych czynności w związku z realizowanym przez niego
    programem.

    Zwolnienie z opodatkowania zawarte w powołanym przepisie może być
    zastosowane w sytuacji, gdy spełnione zostaną łącznie dwie ww. przesłanki. W
    świetle przepisów ustawy o podatku dochodowym od osób fizycznych ( art. 9,
    art. 11 ust. 1) opodatkowanie bądź zwolnienie z opodatkowania otrzymanych
    przez skarżącego wynagrodzeń uzależnione jest od tego, z jakich środków
    nastąpiła ich wyplata. Skoro środki na wynagrodzenie skarżącego nie pochodzą
    z funduszy Unii Europejskiej, to wynagrodzenie to nie podlega zwolnieniu z
    art. 21 ust. l pkt 46 ustawy podatkowej.

    Z decyzją tą R. A. się nie zgodził i złożył skargę z dnia 23 sierpnia 2006r.
    do Wojewódzkiego Sądu Administracyjnego w Krakowie. Skarżący zakwestionował
    interpretację Dyrektora Izby Skarbowej, gdyż uważa, że jego dochody w 2006r.
    korzystają ze zwolnienia z opodatkowania podatkiem dochodowym od osób
    fizycznych na podstawie art. 21 ust. l pkt 46 ustawy o podatku dochodowym od
    osób fizycznych.



    Skarżący podniósł także, że organy podatkowe obu instancji uznały stan
    faktyczny za bezsporny. Organy też uznały prawo podatnika do zwolnienia w
    2004 i 2005 roku. Organ podatkowy pierwszej instancji uznał stanowisko
    skarżącego za nieprawidłowe na tej podstawie, że skoro płatnik zadecydował o
    potrącaniu zaliczek od całości wynagrodzenia, to uznał, że praca wykonywana
    przez skarżącego nie jest finansowana ze środków Unii Europejskiej.
    Natomiast według Dyrektora Izby Skarbowej w K. skarżący nie może korzystać z
    przedmiotowego zwolnienia, ponieważ wynagrodzenie wypłacane jest ze
    złotówkowego bieżącego rachunku firmy.

    Zdaniem skarżącego organy podatkowe bezpodstawnie opierają swoje
    rozstrzygnięcia na stanowisko przyjętym przez pracodawcę, zamiast dokonać
    wykładni obowiązujących przepisów.

    Takie postępowanie narusza w ocenie skarżącego art. 120 Ordynacji podatkowej
    przez działanie bez podstawy prawnej tj. wprowadzenie do obiegu prawnego
    szczególnych warunków korzystania ze zwolnienia, choć przepis art. 21 ust. l
    pkt 46 ustawy o podatku dochodowym od osób fizycznych takich warunków nie
    zawiera oraz podważa zaufanie do organów podatkowych, co z kolei narusza
    art. 121 Ordynacji podatkowej. Dyrektor Izby Skarbowej w K. w odpowiedzi na
    skargę z dnia 25 września 2006r. podtrzymał stanowisko zawarte w zaskarżonej
    decyzji i wniósł o oddalenie skargi.

    Wojewódzki Sąd Administracyjny zważył, co następuje:

    Skarga zasługuje na uwzględnienie.

    Stosownie do art. 3 § l ustawy z dnia 30 sierpnia 2002 r. - Prawo o
    postępowaniu przed sądami administracyjnymi (Dz. U. Nr 153, póz. 1270 ze
    zm.) sądy administracyjne sprawują kontrolę działalności administracji
    publicznej z punktu widzenia legalności tj. z punktu widzenia zgodności
    zaskarżonych decyzji z przepisami powszechnie obowiązującego prawa.



    W rozpoznawanej sprawie istota sporu sprowadzała się do prawidłowego
    odczytania przesłanek zwolnienia przedmiotowego przewidzianego w art. 21
    ust. l pkt 46 ustawy o podatku dochodowym od osób fizycznych. Zgodnie ze
    wskazanym przepisem wolne od podatku dochodowego są dochody otrzymane przez
    podatnika, jeżeli:

    a) pochodzą od rządów państw obcych, organizacji międzynarodowych lub
    międzynarodowych instytucji finansowych ze środków bezzwrotnej pomocy, w tym
    ze środków programów ramowych badań, rozwoju technicznego i prezentacji Unii
    Europejskiej i z programów NATO, przyznanych na podstawie jednostronnej
    deklaracji lub umów zawartych z tymi państwami, organizacjami lub
    instytucjami przez Radę Ministrów, właściwego ministra lub agencje rządowe,
    w tym również w przypadkach, gdy przekazanie tych środków jest dokonywane za
    pośrednictwem podmiotu upoważnionego do rozdzielania środków bezzwrotnej
    pomocy oraz

    b) podatnik bezpośrednio realizuje cel programu finansowanego z bezzwrotnej

    pomocy; zwolnienie nie ma zastosowania do dochodów osób fizycznych,

    którym podatnik bezpośrednio realizujący cel programu zleca - bez względu na

    rodzaj umowy - wykonanie określonych czynności w związku z realizowanym

    przez niego programem.

    Powyższy przepis definiuje zarówno źródła pochodzenia środków,
    jak i

    podatnika korzystającego ze zwolnienia. Przedmiotowe zwolnienie może mieć

    miejsce jedynie w sytuacji, gdy zostaną spełnione łącznie obie wskazane

    przesłanki.

    Biorąc powyższe pod uwagę należy stwierdzić, iż istotne z punktu widzenia

    wskazanego zwolnienia przedmiotowego jest źródło pochodzenia środków, ich

    bezzwrotny charakter, podstawa przyznania oraz fakt, iż podatnik
    bezpośrednio

    realizuje cel programu, na jaki zostały przyznane.

    W stanowiskach stron nie ma rozbieżności, co do tego, że
    skarżący

    bezpośrednio realizował cel programu finansowanego z bezzwrotnej pomocy.



    Co do drugiej przesłanki należy zauważyć, że wskazana regulacja odsyła w
    sposób ogólny do "pochodzenia" środków bezzwrotnej pomocy. Stąd też
    uzasadnionym jest stanowisko, iż w istocie chodzi tu o pierwotne źródło, z
    którego pochodzi dochód. Bez znaczenia pozostaje okoliczność, czy środki
    wypłacane są bezpośrednio przez instytucje międzynarodowe, czy też następuje
    to za pośrednictwem podmiotów krajowych, w tym przy wykorzystaniu mechanizmu
    prefinansowania. Bez znaczenia jest również czy środki wypłacane są
    bezpośrednio beneficjentom, czy też pośrednio jako refundacja wcześniej
    poniesionych wydatków.

    Tym samym błędne jest stanowisko organów podatkowych, które sprowadza się w
    rzeczywistości do poszerzenia przesłanek przedmiotowego zwolnienia. Organ
    drugiej instancji odmówił prawa do zwolnienia od podatku dochodów
    (wynagrodzeń) wnioskodawcy z tego powodu, że zostały one wypłacone z
    rachunku złotówkowego, a nie bezpośrednio z rachunku walutowego
    wyodrębnionego dla kontraktu. Organy podatkowe przy tym nie kwestionowały,
    że środki na realizację kontraktu, będące w dyspozycji Konsorcjum w skład,
    którego wchodziła spółka P. (pracodawca skarżącego) pochodziły ze środków
    bezzwrotnej pomocy z Unii Europejskiej. Mając powyższe na względzie nie
    można zgodzić się ze stanowiskiem organów podatkowych, iż rozwiązanie
    finansowo-księgowe, jakim jest sposób wypłaty wynagrodzenia, a konkretnie, z
    którego rachunku firmy to wynagrodzenie jest wypłacane determinuje, a w
    ocenie organu wyłącza stosowanie art. 21 ust. l pkt 46 ustawy o podatku
    dochodowym od osób fizycznych. Nietrafne jest przyjęcie jako przesłanki
    kwestii o znaczeniu jedynie technicznym w ramach finansowania programu
    realizowanego przez stronę skarżącą.

    W doktrynie i w orzecznictwie sądów administracyjnych utrwalił się pogląd,
    że zwolnienia jako wyjątek od zasady powszechności opodatkowania muszą być
    interpretowane zarówno bez dokonywania wykładni rozszerzającej, jak i
    zawężającej danego przepisu prawa podatkowego. Jednakże stanowisko organu



    -7 -

    drugiej instancji w istocie prowadzi do wykładni zawężającej normę prawną
    stanowiącą przedmiotowe zwolnienie poprzez dodanie kolejnej przesłanki
    nieznanej ustawie.

    Ponadto wskazać należy także na cel i istotę funduszy strukturalnych. Środki
    z nich pochodzące służą realizacji polityki strukturalnej, której celem jest
    pomoc słabiej rozwiniętym regionom i sektorom gospodarek państw
    członkowskich. Wskazane środki jako środki celowe winny stanowić tylko
    wsparcie konkretnych celów strukturalnych w państwie członkowskim, nie
    powinny zaś stanowić źródła wtórnego finansowania budżetu państwa.

    Odnosząc się jeszcze do kwestii adresata zwolnienia przewidzianego w art. 21
    ust. ł pkt 46 ustawy o podatku dochodowym od osób fizycznych, należy
    stwierdzić, że ustawa nie uzależnia zastosowania przedmiotowego zwolnienia
    od tego, czy podatnik otrzymuje bezpośrednio środki w ramach bezzwrotnej
    pomocy. Wymaga natomiast, by podatnik bezpośrednio realizował cel programu.
    Oczywiście w przedmiotowej sprawie ze zwolnienia korzystają konkretne osoby
    fizyczne powiązane umowami ze spółką wchodzącą w skład Konsorcjum, która
    jako osoba prawna z natury rzeczy nie może być bezpośrednim realizatorem
    celu, który realizują zaangażowane przez nią osoby fizyczne.

    W konsekwencji powyższych rozważań należy przyjąć, iż dochody skarżącego
    uzyskane w ramach realizacji kontraktu "Zarządzanie i Nadzór nad budową
    drugiej jezdni drogi krajowej nr . Odcinek ." podlegają zwolnieniu w części,
    w jakiej finansowane są ze środków unijnych na podstawie art. 21 ust. 3 pkt
    46 ustawy o podatku dochodowym od osób fizycznych.

    Zaskarżona decyzja Dyrektora Izby Skarbowej w K. oraz poprzedzające ją
    postanowienie wydane zostały z naruszeniem prawa materialnego, co
    spowodowało konieczność ich uchylenia na podstawie art. 145 § l pkt l lit. a



    -8-

    ustawy z dnia 30 sierpnia 2002 r. - Prawo o postępowaniu przed sądami
    administracyjnymi (Dz. U. Nr 153, póz. 1270 ze zm.).

    O kosztach postępowania orzeczono na podstawie art. 200 i art. 205 § 5
    ustawy - Prawo o postępowaniu przed sądami administracyjnymi.







    Użytkownik "piotrek" <p...@g...com> napisał w wiadomości
    news:fc2vho$h3k$1@nemesis.news.tpi.pl...
    > witam
    >
    > może ktoś dysponuje wyrokami:
    >
    > WSA Kraków z 13.06.2007 sygn. I SA/Kr 1555/06
    > WSA Lublin z 23.05.2007 sygn. I SA/Lu 339/07
    >
    > i mogłby sie nimi podzielić?
    >
    > pozdrawiam
    > piotrek



  • 6. Data: 2007-09-12 08:22:39
    Temat: Re: wyroki WSA
    Od: "piotrek" <p...@g...com>


    Użytkownik "Krzysiek" <k...@p...onet.pl> napisał w
    wiadomości news:fc82dj$2pf$1@atlantis.news.tpi.pl...
    > Sygn.akt l SA/Kr 1555/06
    >

    bardzo serdecznie dziękuję
    a może jeszcze WSA Lublin z 23.05.2007 sygn. I SA/Lu 339/07
    dotyczy podobnych kwestii

    pozdrawiam
    piotrek


  • 7. Data: 2007-09-12 09:03:08
    Temat: Re: wyroki WSA
    Od: "Krzysiek" <k...@p...onet.pl>

    Użytkownik "piotrek" <p...@g...com> napisał w wiadomości
    news:fc87j5$lif$1@atlantis.news.tpi.pl...
    >
    > Użytkownik "Krzysiek" <k...@p...onet.pl> napisał w
    > wiadomości news:fc82dj$2pf$1@atlantis.news.tpi.pl...
    >> Sygn.akt l SA/Kr 1555/06
    >>
    >
    > bardzo serdecznie dziękuję
    > a może jeszcze WSA Lublin z 23.05.2007 sygn. I SA/Lu 339/07
    > dotyczy podobnych kwestii
    >
    > pozdrawiam
    > piotrek

    niestety dysponuję na razie tylko tezą - przykro mi
    Dochody otrzymane przez podatnika ze środków bezzwrotnej pomocy, pochodzące
    m.in. od rządów państw obcych i organizacji międzynarodowych, są zwolnione z
    podatku dochodowego od osób fizycznych, jeśli podatnik otrzymał bezpośrednio
    środki z takich funduszy lub gdy przekazanie tych środków odbywa się za
    pośrednictwem podmiotu upoważnionego do ich rozdzielania. Tak orzekł WSA w
    Lublinie 23 maja br. (I SA/Lu 339/07).

    pzdr
    k



  • 8. Data: 2007-09-12 10:18:37
    Temat: Re: wyroki WSA
    Od: "piotrek" <p...@g...com>


    Użytkownik "Krzysiek" <k...@p...onet.pl> napisał w
    wiadomości news:fc89gg$svg$1@atlantis.news.tpi.pl...
    > Użytkownik "piotrek" <p...@g...com> napisał w wiadomości
    > news:fc87j5$lif$1@atlantis.news.tpi.pl...
    >>
    >> Użytkownik "Krzysiek" <k...@p...onet.pl> napisał w
    >> wiadomości news:fc82dj$2pf$1@atlantis.news.tpi.pl...
    >>> Sygn.akt l SA/Kr 1555/06
    >>>
    >>
    >> bardzo serdecznie dziękuję
    >> a może jeszcze WSA Lublin z 23.05.2007 sygn. I SA/Lu 339/07
    >> dotyczy podobnych kwestii
    >>
    >> pozdrawiam
    >> piotrek
    >
    > niestety dysponuję na razie tylko tezą - przykro mi
    > Dochody otrzymane przez podatnika ze środków bezzwrotnej pomocy,
    > pochodzące
    > m.in. od rządów państw obcych i organizacji międzynarodowych, są zwolnione
    > z
    > podatku dochodowego od osób fizycznych, jeśli podatnik otrzymał
    > bezpośrednio
    > środki z takich funduszy lub gdy przekazanie tych środków odbywa się za
    > pośrednictwem podmiotu upoważnionego do ich rozdzielania. Tak orzekł WSA w
    > Lublinie 23 maja br. (I SA/Lu 339/07).
    >

    chociaz to akurat to mam, ale i tak dziękuję

    piotrek

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