Abstract

The subject of the present article is the analysis of judgement of the Province Administrative Court in Warsaw of 18.10.2017 (III AC/Wa 3045/16), in the context of connecting tax authorities and administrative courts with interpretative judgements given by the Polish Constitutional Tribunal. One of the basis of the analyzed settling are indications included in justification of the judgement by the Polish Constitutional Tribunal of 08.07.2014 (K 7/13), regarding conditions of revenue of employees within “other gratuitous services”. The research area involves, i.a. the scope of connecting authorities and courts with interpretative judgement of the Polish Constitutional Tribunal, anda possibility of citing the content of this type of judgement also regarding the scope of regulations which were not directly the subject of evaluation of compliance with regulations of the Polish Constitution.