Poland: Supplies of electricity to foreign partners not subject to VAT; costs deductible against capital gains
Decisions of the Regional Administrative Court in Warsaw
Decisions of the Regional Administrative Court in Warsaw
The KPMG member firm in Poland prepared a report that includes summaries of the following decisions on 8 November 2023 of the Regional Administrative Court in Warsaw.
- The court held (case file III SA/Wa 1310/23) that the taxpayer’s supplies of electricity (in the form of EV charging services) to foreign partners were not subject to value added tax (VAT) in Poland.
- The court held (case file III SA/Wa 1529/23) that the taxpayer was entitled to deduct 50% of its costs incurred in promoting the taxpayer’s logo under sponsorship agreements (deductible under Article 18ee(1) of the CIT Act) that were allocated to capital gains.
Read a November 2023 report prepared by the KPMG member firm in Poland
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