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Decision of the Regional Administrative Court of Gorzow Wielkopolski (Poland) in I SA/Go 234/22

H. LVAS Sp. z oo, incorporated in Poland, deducted expenses related to intra-group services in its taxable income. The services had been provided by H. GmbH (Parent Company) located in Germany. The services had been classified by the group as low value-added services. The Polish tax authority’s finding and consequent adjudication disallowed these deductions. Consequently, an appeal was filed by the assessee with the Administrative Court.

The Court did not agree with the findings of the authorities to exclude the disputed expenses in their entirety from the tax-deductible costs. The Court did however agree, as established by the tax office, that the documentation filed by the assessee was incomplete. It held that incomplete documentation may result in the necessity to estimate income as it prevents the authority from examining whether they had been valued with the market price.

However, the Court did not agree with the tax authorities and remanded the case for further considerations. It was held that the authorities cannot exclude the disputed expenses in their entirety from the deductible costs solely based on the absence of documents – especially when the transaction itself cannot be denied.


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