Poland: Authority of head of tax office, English version of tax treaties controls, deduction for unduly paid VAT, taxation of employer-paid insurance premiums

The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court.

• The court on October 28, 2024, held (case file FPS 2/24) that the head of a tax office is an authority competent for granting order of immediate enforceability of a decision issued by the head of a customs and tax office.
• The court on October 28, 2024, held that the English version of international tax treaties controls in resolving any discrepancies in interpretation of such treaties.
• The court on October 29, 2024, held (case file I FSK 352/21) that the tax authority may not deny a taxpayer the right to deduct unduly paid value added tax (VAT) if there is no way for the taxpayer to recover the unduly paid tax.
• The court on October 29, 2024, held (case file II FSK 1090/21) that an employer's payment of insurance premiums on behalf of an employee generates income for the employee from the employment relationship at the time of payment under Article 12(1) of the PIT Act. The employer is required to calculate, collect, and remit advance income tax on the premiums paid.

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