Polish Tax Review, March 2015

A taxpayer's important interest warrants a reversal of the final decision to refuse to acknowledge an overpayment

By Rafał Mikulski

Ruling description

In a judgment handed down on February 16, 2015 (case no. II FSK 52/13), the Supreme Administrative Court permitted an amendment to the final decision to refuse to acknowledge an overpayment, despite the fact that it also concerned a tax liability.

A taxpayer applied for a written tax ruling regarding the PIT Act, claiming that the remuneration for an inventor paid in 2007 (in the wake of 10-year court proceedings) ought to be exempt from PIT. The Minister of Finance rejected the applicant's stance as incorrect, first classifying the remuneration as revenue from property rights, to be reported in the 2007 tax return, and finally, in October 2010 – after the tax ruling had twice been reversed by the court – as job-related revenue.