Poland: Company’s tax liability cannot be challenged in suit against member of company’s board; holiday pay includible in R&D eligible costs

Summaries of recent Supreme Administrative Court decisions

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August 20, 2025

The Supreme Administrative Court in August 2025 held that:

  • The amount of a company’s tax liability and the resulting tax arrears cannot be challenged in proceedings initiated against a member of the company’s management board under Article 116 of the Polish Tax Code (notwithstanding the judgment of the Court of Justice of the European Union (CJEU) in Adjak (C-277/24)) (case file III FSK 656/25).
  • Remuneration for annual leave and for inability to work due to illness may be included as eligible costs for the purposes of research and development (R&D) tax relief (case file II FSK 1515/22).

Read an August 2025 report prepared by the KPMG member firm in Poland

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