CALCULATION OF BANK TAX ALLOWANCE FOR INSURANCE COMPANIES — CASE LAW REVIEW

Tomasz Krzysztof Grabka

Abstract


Since 1 February 2016 insurance companies in Poland are subject to a tax on certain financial institutions (Journal of Laws 2019, pos. 1836 — consolidated version). From the very beginning the taxpayers subject to this act struggle with proper interpretation of its provisions. The aim of this paper is to present one of the unclear provisions related to proper allocation of tax allowance to insurance / reinsurance entities subject to taxation from the same capital group, and try to decode its proper meaning based on number of decisions delivered by administrative courts. To achieve this goal the author gathered, and analysed decisions delivered by administrative courts concerning the above provisions. The detailed analysis of pertinent regulations and case law leads to the conclusion that the most reasonable approach is to apply appropriate IFRS rules while allocation the tax allowance to taxpayers.


Keywords


Tax Law, Bank Tax, Bank Levy

References


Gajewski, D. (2016). Podatek bankowy w Polsce - wady i zalety. Analizy i Studia CASP, 1(1), 1–24. http://kolegia.sgh.waw.pl/pl/KES/casp/Documents/CASP_001.pdf

Kancelaria Sejmu. (2015). Sprawozdanie Komisji Finansów Publicznych o poselskim projekcie ustawy o podatku od niektórych instytucji finansowych (druk nr 75). druk sejm. nr 149. http://orka.sejm.gov.pl/Druki8ka.nsf/0/E3123DC52C5AD76BC1257F240041B9EE/%24File/149.pdf

Marszelewski, M. (2016). Wpływ ustawy o podatku od niektórych instytucji finansowych na rynek ubezpieczeniowy. Wiadomości Ubezpieczeniowe, 1(121), 99–110. https://piu.org.pl/public/upload/ibrowser/Wiadomosci Ubezpieczeniowe/WU 1 2016/WU 2015-01 10 Marszalewski.pdf

Uchwała Senatu z 31 grudnia 2015 r. w sprawie ustawy o podatku od niektórych instytucji finansowych, no. 169 (druk sejmowy) (2015).

Poselski projekt ustawy o podatku od niektórych instytucji finansowych, VIII kadencja, no. 75 (druk sejmowy) (2015).

Legislation

Act on Insurance and Reinsurance Activity as of 11 September 2015 (Journal of Laws 2020, pos. 895 — consolidated version)

Act on Accounting as of 29 September 1994 (Journal of Laws 2019, pos 351 — consolidated version)

Act on Tax on Certain Financial Institutions as of 15 January 2016 (Journal of Laws 2019, pos. 1836 — consolidated version)

Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1–4)

Tax rulings

General tax ruling as of 3 March 2016 no. PK1.8201.1.2016 issued by the Minister of Finance

Individual tax ruling issued by the Director of the National Fiscal Information on 26 April 2017 no. 0114-KDIP2-2.4016.1.2017.1.AG

Individual tax ruling issued by the Director of the National Fiscal Information on 8 September 2017 no. 0114-KDIP2-2.4016.3.2017.1.AZ

Administrative courts decisions

Decision of the Regional Administrative Court in Warsaw as of 25 May 2018, no. III SA/Wa 2664/17, CBOSA

Decision of the Regional Administrative Court in Warsaw as of 11 July 2018, no. III SA/Wa 3664/17, CBOSA

Decision of the Regional Administrative Court in Wrocław as of 25 October 2018, no. I SA/Wr 682/18, CBOSA

Decision of the Regional Administrative Court in Wrocław as of 25 October 2018, no. I SA/Wr 741/18, CBOSA

Decision of the Supreme Administrative Court as of 15 January 2019, no. II FSK 2400/18, CBOSA

Decision of the Supreme Administrative Court as of 29 January 2019 no. II FSK 3087/18, CBOSA

Decision of the Supreme Administrative Court as of 29 January 2019 no. II FSK 3243/18, CBOSA

Decision of the Supreme Administrative Court as of 24 April 2019, no. II FSK 285/19, CBOSA

Decision of the Supreme Administrative Court as of 24 April 2019, no. II FSK 286/19, CBOSA

Decision of the Supreme Administrative Court as of 2 July 2019, no. II FSK 134/19, CBOSA

Decision of the Regional Administrative Court in Warsaw as of 8 August 2019, no. III SA/Wa 1403/19.

Decision of the Regional Administrative Court in Warsaw as of 25 September 2019 no. III SA/Wa 736/19, CBOSA

Decision of the Regional Administrative Court in Warsaw as of 25 October 2019 in Warsaw no. III SA/Wa 514/19, CBOSA




DOI: https://doi.org/10.19197/tbr.v19i1.323

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Print ISSN: 1643-8175, Online ISSN: 2451-0955, DOI prefix: 10.19197, Principal Contact: tbr@wsb.torun.pl