{"id":1428,"date":"2014-08-07T00:00:00","date_gmt":"2014-08-06T22:00:00","guid":{"rendered":"https:\/\/bsiw.pl\/constitutional-tribunals-judgment-concerning-tax-on-undisclosed-sources\/"},"modified":"2014-08-07T00:00:00","modified_gmt":"2014-08-06T22:00:00","slug":"constitutional-tribunals-judgment-concerning-tax-on-undisclosed-sources","status":"publish","type":"post","link":"https:\/\/bsiw.pl\/en\/constitutional-tribunals-judgment-concerning-tax-on-undisclosed-sources\/","title":{"rendered":"Constitutional Tribunal\u2019s judgment concerning tax on undisclosed sources"},"content":{"rendered":"<p>On 29 July 2014 the Constitutional Tribunal issued a judgment concerning tax on income from so called undisclosed sources.<\/p>\n<p>The Tribunal ruled that provisions of the Act on Personal Income Tax concerning taxation of income from undisclosed sources with a rate of 75% in the wording applicable as of 1 January 2007 are unconstitutional. At the same time the Tribunal deferred the entry of the judgment into force by 18 months.<\/p>\n<p>The Constitutional Tribunal also emphasized that admissibility of resuming tax proceedings shall only occur upon the expiry of the deferment period, if the legislator previously does not amend or repeal a given provision.<\/p>\n<p>Everyone, with respect to whom the questioned provisions are applicable, may have a chance for\u00a0 the final decision to be repealed, however, in the Tribunal\u2019s opinion, this depends on individual assessment of a given case.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 29 July 2014 the Constitutional Tribunal issued a judgment concerning tax on income from so called undisclosed sources. The&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"class_list":["post-1428","post","type-post","status-publish","format-standard","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bsiw.pl\/en\/wp-json\/wp\/v2\/posts\/1428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bsiw.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bsiw.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bsiw.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bsiw.pl\/en\/wp-json\/wp\/v2\/comments?post=1428"}],"version-history":[{"count":0,"href":"https:\/\/bsiw.pl\/en\/wp-json\/wp\/v2\/posts\/1428\/revisions"}],"wp:attachment":[{"href":"https:\/\/bsiw.pl\/en\/wp-json\/wp\/v2\/media?parent=1428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bsiw.pl\/en\/wp-json\/wp\/v2\/categories?post=1428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}