Poland: Supreme Administrative Court decisions
Insurance services not subject to lump-sum income tax; power equipment taxable as structures; recordkeeping requirements for preferential tax rate
Insurance services not subject to lump-sum income tax; power equipment taxable as structur
The KPMG member firm in Poland prepared a report that includes summaries of the following 27 September 2023 decisions of the Supreme Administrative Court.
- The court held (case file II FSK 144/21) that property and cargo insurance services purchased from a nonresident were not similar to guarantee services and, consequently were not subject to lump-sum income tax under Article 21(1)(2a) of the CIT Act.
- The court held (case file III FSK 2380/21) that transformers and distribution board equipment, including 220V batteries, situated in stations are elements of a power grid treated as structures under the Building Law and the Act on Local Taxes and Duties.
- The court held (case file II FSK 268/21) that an individual taxpayer did not qualify for application of the preferential 5% tax rate to income from the copyright to a computer program because the taxpayer had not kept sufficient records.
Read an October 2023 report prepared by the KPMG member firm in Poland
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