Czy służbowe auto, komórka, komputer itd… powinno podlegać opodatkowaniu ?

Dotychczasowa odpowiedź brzmiała prosto: tak jeśli powżysze służbowe przedmioty były używane do celów prywatnych. Jednakże niedawno Naczelny Sąd Administracyjny uznał, iż korzystanie ze służbowych telefonów do celów służbowych również należy zgłaszać fiskusowi.
Sąd badał sprawę osób zatrudnionych w jednej z firm na kontraktach menedżerskich. Pracę wykonywali, korzystając ze sprzętu firmy. W 2004 r. urząd skarbowy uznał, że menedżerowie mają z tego tytułu przychód. I że należy się podatek. Firma broniła się długo, sprawa oparła się o NSA. Ale ten uznał, że udostępnienie przez firmę składników majątkowych menedżerom w celu wykonania usługi na rzecz firmy prowadziło do wzbogacenia menedżerów, a więc stanowiło dla nich przychód.
Logika sądu była taka: gdyby menedżer zdecydował, że w pracy będzie wykorzystywał prywatny samochód, telefon i komputer, to najpewniej wynegocjowałby wyższe wynagrodzenie i zapłaciłby od niego wyższy podatek. Z tego wysnuł wniosek, że używanie firmowego sprzętu jest dla niego nieodpłatnym świadczeniem, czyli przychodem podlegającym opodatkowaniu.
NSA może pośrednio odnosić się też do umów o dzieło i umów-zleceń, gdzie zleceniobiorca zobowiązuje się do wykonania dzieła lub czynności, często korzystając ze składników majątku zleceniodawcy, a nawet do pracowników. Oznacza to ni mniej, ni więcej iż jeśli na przykład osoba zatrudniona przez firmę na umowę-zlecenie do odśnieżania, nie zapłaci zleceniodawcy za łopatę lub pług, za pomocą których będzie usuwać śnieg, to uzyska dodatkowy przychód w wysokości wartości rynkowej wynajmu takiego sprzętu. I od tego przychodu będzie musiała zapłacić podatek. Może to w konsekwencji prowadzić do absurdalnego wniosku, że pilotowi samolotu pasażerskiego powinno sie doliczać do dochodu za możliwość użytkowania samolotu, bo przecież dzięki niemu zarabia pieniądze. Lekarz powinien płacić podatek od należącego do szpitala tomografu, którego używa do badań pacjentów i w ten sposób zarabia na swoją pensję.
To nie pierwszy spór o opodatkowanie nieodpłatnych świadczeń. Wcześniej fiskus uznał na przykład, iż podatek należy zapłacić od firmowych imprez integracyjnych – tu chciał on podatku nawet od tych pracowników, którzy udziału w imprezie nie wzięli, a jedynie byli na nią zaproszeni ! A oto najświeższy przypadek: jedna z izb skarbowych uznała, że osoby, które od gminy uzyskały np. ulgi czy zniżki przy wejściu na basen, do kina czy teatru, powinny od tej pomocy zapłacić podatek, bo jest do dla nich przychód. Sprawa dotyczyła głównie rodzin wielodzietne. Po tym jak nagłośniły ją media, minister finansów decyzję izby uchylił.

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