Poland: Eligible R&D costs, separate goods for VAT purposes, deemed income of board member

Summaries of recent Supreme Administrative Court decisions

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January 31, 2025

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

  • The court on January 22, 2025, held (case file II FSK 533/22) that depreciation deductions on fixed assets created as a result of research and development (R&D) activities do not constitute eligible costs under Article 18d of the CIT Act.
  • The court on January 17, 2025, held (case file I FSK 1291/21) that whether a component is treated as a separate good for value added tax (VAT) purposes is determined under the VAT Act, and not based on the Polish Civil Code.
  • The court on January 16, 2025, held (case file II FSK 510/22) that a company’s funding of a board member’s MBA studies is considered taxable income of that board member.

Read the January 2025 report

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