The KPMG member firm in Poland prepared a report that includes summaries of the following recent decisions of the Supreme Administrative Court.
- The Supreme Administrative Court assessed whether funds received in the form of damages or compensation may be treated as revenue from business activity conducted in a special economic zone (SEZ). According to the court, “tax-exempt income” is only income earned from business activity conduced in SEZ within the scope of the relevant zone exemption decision. Consequently, damages or compensation cannot be treated as revenue (income) from business activity conducted in SEZ….
Source: KPMG
