Poland vs R. Sp. z o. o., January 2022, Supreme Administrative Court, Case No II FSK 990/19

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R. Sp. z o.o. had requested a binding ruling/interpretation regarding tax deduction for the price paid to a related entity under restructuring.

The request was denied by the tax authorities, as the question – according to the authorities – could only be answered under an Advance Pricing Agreement.

R. Sp. z.o.o brought the issue before the Administrative Court, where a decision in favour of R. Sp. z.o.o. was issued.

An appeal was then filed by the tax authorities.

Judgement of the Supreme Administrative Court

The Court dismissed the appeal of the tax authorities.

The tax authorities could not refuse to issue a binding ruling/interpretation on whether or not a price paid to a related party under restructuring was tax deductible. According to the Court such a question could not only be dispelled by the issuance of an Advance Pricing Agreement.

 
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II FSK 990_19 - Wyrok NSA z 2022-01-11

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