The 乐鱼（Leyu）体育官网 member firm in Poland prepared a聽report聽that includes summaries of the following court decisions:
- The Supreme Administrative Court on May 15, 2025, held (case file I FSK 213/22) that cooperation with subcontractors and subsidiaries alone does not mean that a company maintains a fixed establishment under the value added tax (VAT) rules. Rather, the tax authority must demonstrate that the company exercises control over the technical and human resources necessary to conduct the company鈥檚 business activities within the country.
- The Supreme Administrative Court on May 13, 2025, held (case file III FSK 1068/22) that insurance premiums paid by an employer constitute, at the moment of their disbursement, salary income for the insured employee under Article 12(1) of the PIT Act.
- The Voivodship Administrative Court in Warsaw聽on May 14, 2025, held (case file III SA/Wa 2743/24) that if the assignment of a financial leasing contract results in a change to the originally invoiced remuneration, the original invoice issued to the former lessee must be corrected. In such case, a supply of goods for the purposes of the VAT system occurs. The correction also results in an adjustment of input tax that must be made by the entity that originally deducted it (i.e., the former lessee).
Read the聽May 2025 report