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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

March 12, 2024

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

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