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Poland: Taxpayers may retroactively change depreciation rates (Supreme Administrative Court decision)

Income taxpayers may change depreciation rates in relation to both past and future tax settlements

February 6, 2024

The Supreme Administrative Court on 25 January 2024 held (case file II FSK 545/21) that income taxpayers may change depreciation rates in relation to both past and future tax settlements under Article 16i(5) of the CIT Act.

Read a February 2024 report prepared by the KPMG member firm in Poland

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