Minister of Finance, General Interpretation No. DD8.8203.1.2021 Conclusions: Qualified costs for the R&D relief under Article 26e(2)(1) of the PIT Act and Article 18d(2)(1) of the CIT Act include payments...
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The current legal definition of a “construction” for tax purposes is unconstitutional and must be changed
Constitutional Court, SK 14/21 Ruling: Article 1a (1)(2) of the Act of 12 January 1991 on Local Taxes and Fees is inconsistent with Article 84 and Article 217 of the...
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Hotels aren’t subject to the minimum income tax on real estate
Supreme Administrative Court, II FSK 71/21 Ruling: The minimum income tax on real estate is applied only on income from lease or rental contracts and other similar ones, whereas a...
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A contractual penalty may sometimes become a tax deductible cost
Supreme Administrative Court, II FSK 68/21 Ruling: The penalty on withdrawal from the contract may be a tax deductible cost after fulfilling all the requirement of becoming such. The Act...
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Limited partnerships mustn’t pay advance tax payments in relation to renumeration of their partners
Voivodeship Administrative Court in Gdańsk, I SA/Gd 291/23 Ruling: The 19% lump sum tax on renumeration in the form of advance profit payments may not be paid on a monthly...
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Taxpayers may demand interests on overpayments even if they were late on filing a relevant request
Court of Justice of the European Union, C-322/22 Ruling: The principle of effectiveness, in conjunction with the principle of sincere cooperation, must be interpreted as precluding a piece of national...
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Voidness of a transaction under civil law doesn’t deny the right to deduct VAT under EU law
Court of Justice of the European Union, C-114/22 Ruling: Article 167, Article 168(a), Article 178(a) and Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system...
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Tax authorities may not secure additional tax liabilities
Supreme Administrative Court, I FPS 1/23 Ruling: The subject of a decision on securing a tax liability under Article 33 of the Tax Code of 29 August 1997 may not...
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Companies could have acquired the holding company status as soon as relevant provisions came into force
Voivodeship Administrative Court in Warsaw, III SA/Wa 2935/22 Ruling: The continuous share ownership criterion may as well be met before the provisions on a holding company came into force, as...
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