The KPMG member firm in Poland prepared a report that includes summaries of the following court decisions:
- The Constitutional Tribunal on November 21, 2024, held (case file P 11/24) (in response to an inquiry from the Provincial Administrative Court in Poznań (case file I SA/Po 299/24)) that Article 23(1)(45a)(a) of the PIT Act is unconstitutional to the extent it precludes depreciation deductions with respect to the initial value of fixed and intangible assets acquired tax-free by way of inheritance.
- The Supreme Administrative Court on November 19, 2024, held (case file II FSK 230/22) that employees must include in income reimbursement for taxi expenses under Article 12(1) of the PIT Act, but that such expenses may be deductible under Article 21(1)(160)(a) of the PIT Act.
- The Supreme Administrative Court held (case file I FSK 1356/19) that electric vehicle recharging services rendered by a company to electric vehicle users must be treated as a single comprehensive service (presumably the supply of electricity).
Read the November 2024 report