The Gloss to the Provincial Administrative Court’s in Rzeszów Judgement of 7 August 2012, Signature Act I SA/Rz 542/12
Abstract
The principle of Polish tax system is the duty of the settlement obtained by the resident income in Poland. However, the law on the avoidance of double taxation to which Poland is a party may exclude this obligation because they are lex specialis in relation to the Polish legislation. The issue of taxation of seafarers requires an in-depth analysis not only of national legislation, but also abroad. It is not difficult when determining the tax jurisdiction sailors to make a mistake because of the complicated not only the facts, but also the legal status. This gloss is an example of the difficulties which arise when analyzing this issue.
References
Dworas–Kulik Judyta: Regulacje prawne dotyczące pracy polskiego marynarza pracującego u amerykańskiego armatora, Kwartalnik Prawo – Społeczeństwo – Ekonomia 3 (2016), s. 4-11.
Dworas–Kulik Judyta: Status prawny polskiego marynarza, Kwartalnik Prawo – Społeczeństwo – Ekonomia 4 (2015), s. 31-41.
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