Poland: Timing of income recognition with respect to overpaid taxes, social security contributions
Supreme Administrative Court decisions
Supreme Administrative Court decisions
The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court:
- The court on 20 January 2023 held (case file II FSK 854/21) that the date upon which a taxpayer must recognize income with respect to overpaid real estate tax to be credited against future tax liabilities, is the date on which the tax authority’s decision confirming the overpayment was issued (without waiting for it to become final).
- The court on 25 January 2023 held (case file II FSK 1515/20) that the taxpayer did not recognize income as a result of overdue social security contributions paid by the company for which the taxpayer performed services as an independent contractor. The court found that the company’s payment of such social security contributions did not bring any financial gain to the taxpayer, and the obligation to withhold and pay contributions rested with the company who, by fulfilling this obligation past deadline, did not act in any way to the benefit of the taxpayer.
Read a January 2023 report prepared by the KPMG member firm in Poland
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.