This is a page for the tag Supreme Administrative Court of Poland (NSA)
Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?
Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in completely different ways. The former impose on real estate companies a limit based on “hypothetical” accounting depreciation, whereas the latter...
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The interpretation of tax exceptions must be strict – landmark judgment of the Supreme Administrative Court on tax-deductible expenses
On December 19, 2024, the Supreme Administrative Court of Poland (in Polish: NSA – Naczelny Sąd Administracyjny) issued a landmark judgment in case II FSK 409/22, concerning the interpretation of Article 16(1)(22) of the Corporate Income Tax (CIT) Act in Poland. The Court unequivocally stated that this provision, as an...
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Reimbursement of taxi travel costs and income tax – a problematic issue for companies and employees in Poland – judgment of the Supreme Administrative Court of Poland (NSA)
Many businesses reimburse their employees for taxi travel expenses to optimize operational efficiency and ensure the effective performance of professional duties. However, according to a judgement of the Supreme Administrative Court of Poland (in Polish: Naczelny Sąd Administracyjny, NSA) of November 19, 2024 (case no. II FSK 230/22), such reimbursement...
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