“Alternating care” as a negative premise for preferential settlement of a single parent – partially approving commentary on the Judgment of the Supreme Administrative Court of 23 August 2024, II FSK 182/24

The titular concept of “alternate care” is one of the premises excluding the right of a parent or legal guardian to benefit from a preferential method of settling tax using the so-called marital quotient in the form of a joint settlement with the child. Despite the fact that this concept does not appear in the thesis of the commented judgment itself, in the justification for the judgment, the Supreme Administrative Court carried out an extremely detailed normative analysis of the scope of meaning of this expression, taking into account the broad legal and extra-legal context. The Supreme Administrative Court also indicated directional directives for the interpretation of the law of this expression, which the author of this commentary only partially shares.