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


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