Poland: No taxable income upon lapse of statute of limitations, treatment of Norwegian VAT, individual tax form
Recent court decisions as reported by the KPMG member firm in Poland
April 8, 2024
The KPMG member firm in Poland prepared a report that includes summaries of the following court decisions.
- The Supreme Administrative Court on 3 April 2024 held (case II FSK 844/21) that the lapse of the statute of limitations for a creditor's claim does not create taxable income for the debtor because even though the creditor loses some legal protections in pursuing its claim against the debtor, the debtor still remains indebted.
- The Supreme Administrative Court on 2 April 2024 held (case FSK 774/21) that the taxpayer must include in taxable income and tax-deductible costs for corporate income tax purposes, Norwegian value added tax (VAT) (i.e., the gross value of invoices for services rendered (revenue due) and the gross value of invoices documenting the costs incurred).
- The Provincial Administrative Court in Wroclaw on 2 April March 2024 held (case I SA/Wr 830/23) that a taxable person who filed a return using the PIT-36 form, and, at the same time declared that they wanted to settle their 2022 income according to the tax scale and opt out of the flat-tax scheme, cannot do so by filing an adjusted return for 2022 using the PIT-36L form.
Read the April 2024 report