April 2024 (PDF) 

March 2024 (PDF) 

February 2024 (PDF) January 2024 (PDF)

Flash

The VAT tax base of an in-kind contribution of real estate is determined on the basis of the issue value of the shares or stocks issued in exchange for contribution, if the parties have agreed that the consideration for the contribution will be the issue value. In practice, this value (VAT tax base) corresponds to the market value of the contributed real estate, rather than the nominal value of the shares (which may differ from the issue value).

TSUE, May 8, 2024

The initial value referred to in the VAT Act’s definition of the first occupation, is the value determined at the time of acquisition of the property. The regulations do not provide for its subsequent updating. The reference to the CIT Act only relates to the distinction between improvement and for example renovation, not to updating the value.

SUPREME ADMINISTRATIVE COURT, May 16, 2024

Cash compensation paid by the tenant for leaving the premises in an unrenovated condition and for early termination of the contract cannot be qualified as income from lease. The receipt of this compensation results from separate legal events that are not directly related to the lease agreement.

SUPREME ADMINISTRATIVE COURT, May 7, 2024

The lack of a statutory definition of "storey" requires referring to linguistic meaning and definitions operating in common trade and case law. A storey is defined as the area between horizontal partitions (ceilings) permanently attached to a building. The permanent connection to the building is crucial in assessing whether a particular surface constitutes a storey.

SUPREME ADMINISTRATIVE COURT, April 25, 2024

The accommodation services provided in a student house to students, doctoral students and interns is carried out within the framework of an intra-company relationship between such individuals with the university, which does not meet the criteria of a lease or rental agreement. The parties to such contract are not equivalent. University has the authority to unilaterally shape the contract. As a result, student houses provided under such agreement are not subject to tax on commercial buildings.

SUPREME ADMINISTRATIVE COURT, April 17, 2024

A device, in order to be considered as industrial device, does not have to be either complex or used in industry. The term "industrial device" includes devices used in commercial, professional activities, not only in industry, but also in broadly defined scientific or trade/services activities. Thus, i.a. a photovoltaic installation, should be considered an industrial device. The fees for the use of such a device are subject to Polish WHT.

PROVINCIAL ADMINISTRATIVE COURT IN POZNAN, May 14, 2024

A taxpayer is entitled to deduct depreciation expenses on a building, even if the property is not recognized as a depreciable fixed asset for balance sheet purposes.

PROVINCIAL ADMINISTRATIVE COURT IN WARSAW, May 8, 2024

The taxpayer is entitled to full VAT deduction on expenditures for the investment which includes, among others, a parking lot, a bus bay with a bus stop, a bicycle station and traffic routes, including an access road. Although part of the infrastructure is provided free of charge (without VAT) the entire investment is functionally linked, which increases the attractiveness and functionality of the entire infrastructure. This approach ensures compliance with the principle of VAT neutrality.

PROVINCIAL ADMINISTRATIVE COURT IN WROCLAW, April 29, 2024

Investments in third-party fixed assets are not subject to restrictions on depreciation that apply to apartments and residential buildings, even if the third-party fixed assets concern apartments or apartment buildings.

PROVINCIAL ADMINISTRATIVE COURT IN RZESZOW, April 23, 2024

The water tanks which do not have a storage function, but are used for other purposes (water purification) should not be considered as structures subject to RET. The catalogue of structures in the construction law does not explicitly include this type of equipment. Thus, only the foundations on which such water tanks are placed can be subject to RET.

PROVINCIAL ADMINISTRATIVE COURT IN GLIWICE, April 22, 2024

Leasing land without leasing the building located on the land cannot be treated as making the property available for residential purposes, exempt from VAT.

DIRECTOR OF THE POLISH NATIONAL TAX INFORMATION, April 18, 2024

The post-fire construction work incurred is an improvement to a fixed asset, not a renovation. The building has not been fully restored to its original condition due to limited funds and there was the change in its function to a storage room. The works adapted the building to its new function, which qualifies it as an improvement of a fixed asset.

DIRECTOR OF THE POLISH NATIONAL TAX INFORMATION, April 25, 2024

The trust agreement between the transferor of the property into trust and the trustee, along with the transfer of ownership of the property, is not definitive, and thus the trustee is required to transfer the property back. In such an agreement, both the transfer of ownership and the reverse transfer of the property are income tax-neutral for both parties. Only the trustee’s activities on the property consistent with the trust agreement are subject to CIT.

DIRECTOR OF THE POLISH NATIONAL TAX INFORMATION, April 20, 2024

Thank You

Your message has been sent.

Contact us