Tax law, case file PO/005-1/06

May 21st, 2006, Tomasz Rychlicki

The Tax Office in Tarnowskie Góry in its decision of 10 February 2006 case file PO/005-1/06 ruled that unconditional sharing for free of a computer program to unlimited recipients is not a civil law act, and donations send by users of such program to its creators, are not a form of payment for the use of the program. There is therefore no legal relationship between the creators of the program and its users and there is no transfer of any rights by the creator to the user, and therefore this form of activity is not subject to tax on civil law transactions.