Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 8 listopada 2016 r. (sygn. akt II FSK 2768/14)

The commentary, based on the voivodship administrative courts and the Supreme Administrative Court judgments on methods of making donations for charity and care activities by church legal persons, provides an analysis of the legal situation of taxpayers who, after January 1, 2006, were affected by the repressive decisions of the tax offi ce regarding tax reliefs if they had obeyed Article 55 para. 7 of the Act on State Relations with the Roman Catholic Church, dated 17 May 1989, recognized as a lex specialis. The author points out the legal uncertainties which, in the case law of the administrative courts, are always interpreted to the disadvantage of taxpayers.