Pierwszeństwo kwalifikacji przychodu z najmu i dzierżawy oraz umów o podobnym charakterze do źródła przychodów wymienionego w art. 10 ust. 1 pkt 6 ustawy o podatku dochodowym od osób fizycznych. Glosa do uchwały Naczelnego Sądu Administracyjnego z dnia 24 maja 2021 r., II FPS 1/21

Authors:

• Edgar Drozdowski

Abstract

The commented resoluƟ on correctly gives priority to classifying income from lease, tenancy and similar contracts to the source of income listed in ArƟ cle 10(1)(6) of the Personal Income Tax Act (PITA). The Supreme AdministraƟ ve Court rightly found that, as a rule, under ArƟ cle 5a(6) in fi ne PITA, income from non-agr icultural business acƟ vity should come second to income from other sources. Moreover, diff erent reservaƟ ons regarding business acƟ vity made on the basis of ArƟ cle 10(1)(6) and (8) PITA should lead to di ff erent interpretaƟ ve conclusions. The Court rightly noted that the established exclusion criterion does not refer to the nature of the taxpayer’s acƟ vity (as in ArƟ cle 10(1)(6) PITA), but relates to the obje ct, that is, the asset and therefore should be interpreted more narrowly. The Supreme AdministraƟ ve Court strengthened the results of the linguisƟ c interpretaƟ on by means of systemic interpretaƟ on, referring to tax credits and preferenƟ al methods of taxaƟ on of leases. The conclusions of the Court are also confi rmed by the materials from legislaƟ ve work on the statute that introduced ArƟ cle 5a(6) PITA in the new wording. The reso luƟ on of the Supreme AdministraƟ ve Court has a chance of ending long-standing disputes on the correct classifi caƟ on of lease income, although this commentary indicates some areas of uncertainty as to the interpretaƟ on presented by the Court.