Abstract

On 19 November 2024, the Supreme Administrative Court issued a ruling that reimbursing an employee for an expense incurred by him for a cab ride to carry out his business tasks will constitute income for him. According to the Supreme Administrative Court, in the case of monetary benefits, the prerequisites that must occur for a benefit to be considered as income under Article 12 of the Act on PIT, described by the Constitutional Court in its judgment K 7/13, cannot be used. At the same time, the Court presented a very broad understanding of the concept of income based on the above regulation. It also used the prohibition of per non est interpretation. In this commentary, I will present my critical position on this ruling of the Supreme Administrative Court.