As a result of the applicant’s complaint against the interpretation of, which he alleg, among others, an error in the interpretation of substantive law consisting in recognizing any income receiv by a competitor also in connection with practicing sports as income from practicing sports, the interpretation of the director of KIS was repeal. Revenues from practicing sports are not revenues from mate contracts Judgment of the Provincial Administrative Court in Opole of January , ref. I SAOp , in the first place, the position of the interpreting body was found to be inconsistent as a result of including the revenues of club players, on the one h, as revenues from activities perform personally in respect of practicing sports, on the other h to revenues from activities perform personally as revenues from contracts orders.
What’s more the authority recogniz
As income from practicing sport any income receiv by players relat to the practic sport discipline The court further held that the exemption provid for in Art. point of the PIT Act is address to income tax payers who are under years of age, also applies Albania Phone Numbers List only to revenues enumerat in the provision among others, from a service relationship, employment relationship, contracts of mate. In turn, for income from activities perform personally pursuant to art. points of the Act in question include, for example, revenues from practicing sports, or revenues from the provision of services under a contract of mate or a contract for specific work. The Provincial Administrative Court did not agree with the interpreting body.
Follow the position of the Supreme
Administrative Court, which, by virtue of the resolution of the panel of seven judges of JuneII FPS , stat that the variety of legal forms of players’ activity allow by law, in the absence of a clear different tax regulation, has an impact on the attribution of UK Email Database revenues obtain by them from an employment relationship with a club, from a civil law contract, from the very fact of practicing sports to various sources of income. Revenues from practicing sports will be those revenues that will be obtain as part of physical activity focus on the desire to compete, achieve good results, of an organiz continuous nature, but not aim at making a profit making it a permanent source of income.