Poland: Interpretation of retail sales tax law; lump-sum car allowance taxable; expenses for B2B team-building meetings not deductible

Summaries of recent Supreme Administrative Court decisions

Summaries of recent 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.

  • The court on 12 March 2024 held (case files I FSK 1839/23, I FSK 1840/23, and I FSK 740/22) that the law on retail sales tax is not written in a precise manner, and consequently, any doubts in interpreting it must be resolved in favor of taxpayers.
  • The court on 13 March 2024 held (case file II FSK 762/21) that a lump-sum allowance paid to an employee for using their private car for work-related purposes (i.e., local transportation) was subject to individual (personal) income taxation and was not covered by the exemption provided for by Article 21(1)(23a) of the PIT Act.
  • The court on 12 March 2024 held (case file II FSK 759/21) that expenses for business-to-business (B2B) team-building meetings were not tax-deductible.

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



The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.