Poland: Limit on deductibility for costs of intangible services; deductibility of expenses relating to opening event
A report that includes summaries of recent decisions of the Supreme Administrative Court
A report that includes summaries of recent 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:
- The court on 4 April 2023 held (case file II FSK 2864/20) that renumeration paid to a related entity for services rendered in connection with acquiring advertisers was not subject to the limit on the deductibility of costs of intangible services under the Article 15e(1) of the CIT Act as in effect until 1 January 2022.
- The court on 30 March 2023 held (case file II FSK 2384/20) that expenses related to the taxpayer’s grand opening (e.g., expenses for renting a conference room, serving meals and drinks, and advertising) were tax-deductible. However, expenses related to trips to the museum for persons from outside the company or the costs of artistic performances were considered costs of representation and thus were not tax-deductible.
Read an April 2023 report prepared by the KPMG member firm in Poland
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