This is the conclusion from recent administrative court rulings, such as the one issued by the Voivodship Administrative Court (WSA) in Gliwice on 26 April 2023 (case fi le SA/Gl 1487/22), which fi ts into the case law based on Supreme Administrative Court (NSA) judgement of 29 June 2022 (case fi le II FSK 2701/19). A consistent line of case law appears to have been established in this respect.
More information available in our tax alert.
Subscribe to receive the latest BDO News and Insights
Please fill out the following form to access the download.