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
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