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Tax deductibility of contractual penalties for delay in Poland – favourable ruling by the Head of the National Revenue Administration (KAS)
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Date03 Sep 2026
On 13 March 2026, the Head of the National Revenue Administration (KAS) accepted the taxpayer’s complaint and amended an earlier adverse individual tax ruling concerning a contractual penalty. The case is directly relevant to the tax deductibility of contractual penalties for delay in Poland. KAS accepted the company’s position that... Read More →
