Monitor Podatkowy

no. 1/2025

Indemnity and compensation awarded under the Law of 14 June 2024 on the protection of whistleblowers and PIT, CIT, VAT

DOI: 10.32027/MOPOD.25.1.4
Adam Bojarski
Autor jest doktorem nauk prawnych, doradcą podatkowym i radcą prawnym, prowadzącym kancelarię w Poznaniu
Abstract

The purpose of this article is to answer the question regarding tax consequences under the Personal Income Tax Act of 26 July 1991, the Corporate Income Tax Act of 15 February 1992 and the Value Added Tax Act of 11 March 2004 concerning the award of damages or compensation referred to in Articles 14 and 15 of the Act of 14 June 2024 on the protection of whistleblowers.

Keywords
compensation CIT PIT VAT whistleblower indemnity