Important news for all parents. It's a relief for a child

Until recently, parents and their children had the chance to jointly account for their taxes, but mostly those who were the main guardians of children on a regular basis benefited from this privilege. Now, however, the fiscal strategy began to deny taxation benefits to divorcees who shared work for raising a common offspring. crucial reports of a crucial judgement on this issue appear on the website ‘legartis.pl’.

This crucial departure from erstwhile practice may be amazing to divorcees who have previously benefited from certain taxation exemptions, especially if they were the main guardians of their children. But now the taxation refuses them these benefits, which could represent a crucial change in their financial situation.

The article on "legartis.pl" reports a judgement that can be crucial for many divorcees, changing the way they are treated in terms of taxation relief. This is surely information that is of interest and could give emergence to a debate on fairness in granting taxation relief to parents after divorce.

Such a change in the approach of taxation authorities raises quite a few questions and concerns about the merits of this. This may be of large importance for divorcees who hoped for any taxation relief to facilitate their financial situation after the breakup. This amendment opens the door to discussions on taxation justice for divorced persons and ways of interpreting taxation law in the event of joint rearing of children after divorce.

Relief for single children. How does it work?

The first issue to discuss is the explanation of taxation relief for single-parents as mentioned earlier. This circumstantial taxation credit allows income taxation (PIT) to be settled on a preferential basis, resulting in a simplification in the taxation liability of the individual concerned. It benefits people taxed on a taxation scale. It is available for children who are minors, adults with disabilities, and students up to 25 years of age.

The specified action of this relief is to calculate a double taxation which would consequence from the taxation of half of the income of a single parent. This circumstantial method of calculating the taxation makes the amount tax-free (i.e. as standard PLN 30 000) applied double (2 × PLN 30 000 = PLN 60 000), as can be read on the authoritative government website tax.gov.pl.

A divorce story. This is what officials said.

The father of an eight-year-old, being the main guardian child, asked for a taxation explanation of the PIT settlement right as a single parent child. Despite the fact that the boy lives with his father, who mostly takes care of him, and the contact with his parent is limited to fixed days by the court, the taxus did not consider him entitled to relief for single parents.

According to officials, this relief is granted only if the participation of the second parent in the upbringing of the kid is completely excluded. This means that even though the father is the primary guardian and liable for day-to-day care of the child, the deficiency of complete exclusion of the mother's participation in the child's life resulted in the failure to meet the conditions for granting the relief.

For this reason, the father decided to challenge specified an explanation in order to get an appeal against the fiscal decision. The complaint could have been addressed to the taxation authority or court, depending on the procedures and taxation law of the country concerned.

The court disagreed on this point

The decision of the Provincial Administrative Court in Gorzów Wielkopolski on the preference for individual income taxation (PIT) for the complainant raised crucial controversy and raised the question of the explanation of the position of single parent. The Court of First Instance clearly stated that the applicant has the right to benefit from taxation preferences.

The examination of the court was based on a key aspect – the designation of a single parent as the individual liable for carrying out all tasks related to the correct improvement of the child. The Court of First Instance stressed that the granting of ad hoc assistance by the second parent did not affect the failure of the position of single parent by the main guardian.

This is simply a decision that has a crucial impact on the explanation of taxation law and a fair assessment of the situation of single parents. The Court of First Instance considered that the presence of the second parent was not so much a key origin as the applicant’s actual performance of all tasks related to the care of the child. This explanation may be groundbreaking, beginning fresh perspectives for single parents who, despite the support of their second parent, proceed to play a key function in the child's life.

It is worth noting that this judgement is not yet final, which leaves area for further consideration and appeals. Nevertheless, it has the possible to change the existing guidelines for granting taxation preferences to single parents.

The decision of the court opens a debate on the definition of a single parent in the context of taxation and social law. Should the fact of the second parent's ad hoc assistance be decisive in granting taxation preferences, or should it be crucial that 1 parent's actual commitment and work for the regular care of the kid be taken care of?

These are crucial questions that may have crucial implications for many families and supply a benchmark for future cases of taxation preferences for single parents.