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Tag: Supreme Administrative Court

27
February 2023
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Supreme Administrative Court Does U-Turn on Withholding Tax Settlements

In its recent judgment, the Polish Supreme Administrative Court held that taxpayers wishing to benefit from an exemption from withholding tax on dividend payments must verify whether the recipient of such payments has the status of a beneficial owner. This finding comes as a surprise to tax advisors and lawyers alike because the CIT Act …

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20
October 2021
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All Taxpayers Treated the Same

A taxpayer cannot resort to the principle of in dubio pro tributario to select an interpretation of a provision of law that is more favourable when a different interpretation is more favourable for the vast majority of taxpayers. The judgment of the Supreme Administrative Court provides important directions on to how the principle of resolving …

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