Critical Gloss to the Judgement of the Supreme Administrative Court (NSA) from 28 November 2017, II FSK 3245/15. Report on Destination of the Donation to Charity and Care Activities
Legal entities of the Catholic Church and other churches with their own laws have the right to obtain funds from unlimited tax deductions for charitable activities. The statutory condition for the effectiveness of such a deduction is the presentation of a report on “the destiny of the donation”. Mentioned term used by legislator has no legal definition. According to the Supreme Administrative Court (NSA), it is a report on the actual spending of donation. Thus, the court creates a dangerous judicial definition. It is also problematic demanding a personal identification of recipients of aid by tax authorities.
