Judgment of The Supreme Administrative Court II FSK 3065/14


Intertax have represented the interest of the well-known Scotch whisky producer in proceedings before the Polish Administrative Courts in a dispute with the Polish Tax Authority. After 4 years the proceedings have been successful. The Supreme Administrative Court in Warsaw dismissed the cassation complaint lodged by the Polish Minister of Finance.

The company applied to the Polish Tax Authority for ruling. The opinion of the company was that as an employer who is not established or does not have fixed establishment in Poland is obligated to the collection of prepaid taxes (PIT) on the income of its Polish employees.

The Minister of Finance recognized the company’s stance as incorrect and as a result stated that the company is not obligated to collect these prepayments.

The company filed a complaint with the Court of First Instance with regard to the abovementioned ruling. The Administrative Court in Warsaw agreed with the company and stated that the decision of the Minister of Finance was incorrect. The court also declared that the Minister of Finance had misinterpreted the regulations of the law.

The Minister of Finance was not deterred and filed a cassation compliant with the Supreme Administrative Court. The court dismissed the compliant and agreed with the company represented by Intertax and stated the argument provided by the Minister of Finance had no foundation within the current Polish tax regulations. II FSK 3065/14 http://orzeczenia.nsa.gov.pl/doc/B3F1DB3EA1