Abstract

Both income tax acts use the concept of income from gratuitous benefits (Article 12(1)(2) of the Corporate Income Tax Act , and Article 11(1) of the Personal Income Tax Act). These acts also describe the mechanisms for valuing gratuitous benefits (Article 12(6) of the CIT Act and Article 11(2)-(2b) of the PIT Act). In the absence of a definition of ‘free-of-charge service’, it is necessary to interpret this term in accordance with the pro-constitutional approach, using the guidelines contained in the judgment of the Constitutional Tribunal in case K 7/13.