Poland: Tax on revenue from buildings; VAT treatment of preliminary land sale contract; social media barter contract

Summaries of recent court decisions

Summaries of recent court decisions

The KPMG member firm in Poland prepared a report that includes summaries of the following recent court decisions.

  • The Supreme Administrative Court on 9 August 2023 held (case file II FSK 214/21 and case file II FSK 213/21) that the tax base for purposes of the tax on revenue from buildings under Article 24b of the CIT Act, which is value of a building determined as of the first day of each month, is determined without regard to depreciation write-downs made in preceding months. 
  • The Regional Administrative Court in Warsaw on 4 August 2023 held (case file III SA/Wa 873/23) that an assignment of rights and obligations under a preliminary land sale contract was not a supply of goods for value added tax (VAT) purposes.
  • The Regional Administrative Court in Rzeszów on 3 August 2023 held (case I SA/Rz 240/23) that an arrangement in which the taxpayer provided products (designer footwear) to influencers in exchange for social media advertisement was properly treated as a barter contract that generates revenue for the taxpayer, as well as tax-deductible costs.

Read an August 2023 report prepared by the KPMG member firm in Poland



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