The KPMG member firm in Poland prepared a report that includes summaries of the following court decisions.
- A bench of three judges of the Supreme Court on 21 February 2024 adopted resolution no. III UZP 8/23, according to which a shareholder owning 99% of the shares in a two-person private limited company is not subject to social security under Article 6(1)(5) in conjunction with Article 8(6)(4) of the Act dated 13 October 1998 on Social Insurance System.
- The Supreme Administrative Court on 16 February 2024 held (case file II FSK 708/21) that a taxpayer has the right to reduce its depreciation rate for prior years, considering the statute of limitations on tax liabilities, to any amount (even close to zero), for selected or all fixed assets to which the straight-line depreciation method has been applied.
- The Supreme Administrative Court on 20 February 2024 held (case file III FSK 4252/21) that the taxable base of fully depreciated structures for real estate tax purposes, according to Article 4(1)(3) of the Act on Local Taxes and Duties, is their basis for calculating depreciation as of 1 January of the year in which the last depreciation write-down was made.
Read the February 2024 report