Poland: Reimbursement of costs for private car and subsidies under incentive funds are taxable
Summaries of recent decisions of the Supreme Administrative Court
Summaries of recent decisions of the Supreme Administrative Court
The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court.
- The court on July 10, 2024, held (case file I FSK 1329/21) that a city hall employee was subject to individual (personal) income tax on reimbursement of costs for using a private car for business purposes and that the tax exemption under Article 21(1)(23b) of the PIT Act did not apply.
- The court on July 4, 2024, held (case file II FSK 1400/21) that taxable revenues related to business activities in a Special Economic Zone under the Guaranteed Employee Benefits Fund (GEBF) included subsidies received under the GEBF.
- The court on July 9, 2024, held (case file II FSK 397/24) that the exemption under Article 17(1)(47) of the CIT Act did not apply to public aid received by a company under the Compensation for the Indirect Costs of Emissions Fund.
Read a July 2024 report prepared by the KPMG member firm in Poland
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