Poland: Corporate income tax on buildings; tax-deductible costs; revenue from trademark
Summaries of Supreme Administrative Court decisions
Summaries of Supreme Administrative Court decisions
The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court (SAC).
- The court on 14 February 2024 held (case file II FSK 669/21) that a fund’s income from sale of commercial real estate did not constitute “income from real estate” subject to the corporate income tax on revenues from buildings.
- The court on 13 February 2024 held (case file II FSK 666/21) that liquidated damages for defects in security, packaging, and delivery of goods may be included in tax-deductible costs for personal (individual) tax purposes, provided that they meet general conditions set forth by Article 22(1) of the PIT Act.
- The court on 13 February 2024 held (case file II FSK 796/22) that under Article 10(1)(6 and 7) of the PIT Act, revenue from a trademark lease must be treated as revenue from lease, rather than revenue from capital gains.
Read a February 2024 report prepared by the KPMG member firm in Poland
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