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