Poland: Limitation period for tax liabilities (COVID-19); R&D costs; real estate tax
Decisions of the Supreme Administrative Court
Decisions of the Supreme Administrative Court
The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court:
- A bench of seven judges of the court on 27 March 2023 adopted a resolution (case file I FPS 2/22) that certain provisions in the Acts of 2 March 2020 and 31 March 2020, relating to preventing, counteracting and combating COVID-19, other infectious diseases and the resulting crisis, did not apply to suspend, start, or tolling the limitation period for tax liabilities.
- The court on 21 March 2023 held (case file II FSK 2217/20) that renumeration paid to employees performing managerial and supervisory functions in relation to research and development (R&D) works were deductible costs.
- The court on 20 March 2023 held (case file III FSK 617/22) that cable cars and ski lifts were not subject to real estate tax.
Read a March 2023 report prepared by the KPMG member firm in Poland
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