Zwolnienie stypendiów z PIT a warunek ich zatwierdzenia przez ministra właściwego do spraw szkolnictwa wyższego i nauki. Glosa krytyczna do wyroku NSA z dnia 4-11-2020 r., II FSK 1774/18, LEX nr 307998

The Polish Personal Income Tax Law provides for a relatively extensive group of tax exemptions related to various benefits offered doctoral students and academics. It also includes an exemption scholarships assistance grants referred in 2.0, as well received under programmes or projects aimed at implementing the current state scientific policy. rule adopted is that applies long rules granting question them have been approved by minister charge higher education science. research objective gloss verify jurisprudential practice regarding issue question. analysis evaluation performed context guidelines ideas behind reform science (regulations so-called 2.0). This critical commentary. makes use dogmatic-legal normative analysis.