Abstract

This gloss concerns the verdict of Supreme Administrative Court on the interpretation of the provisions of the CIT Act regarding the possibility of applying by credit institutions established in another Member State which operate in Poland through a branch, provisions intended for banks. The ruling of the Supreme Administrative Court, which is the subject of the gloss, is relatively new. Nevertheless, when assessing the judgment in question, the impact of the judgment and the conclusion resulting from the justification of the judgment on the interpretation of tax law provisions that apply to banks should be considered. The position of the Supreme Administrative Court presented in the judgment is controversial and quite different from the previous interpretation of the provisions by administrative courts in the field of tax treatment of banks and branches of banks in Poland from other EU countries for tax purposes. Therefore, the controversial interpretation presented by the Supreme Administrative Court may adversely affect the application of tax law provisions by tax authorities, as well as other adjudicating panels of administrative courts. The above observations of the author were an inspiration for the preparation of this gloss, in which the author points to the lack of justification for the issued decision both in the light of the teleological interpretation of the provisions (necessary in the present case) and taking into account the need to provide an interpretation that would not lead to discrimination of credit institutions conducting banking activities through a branch located in Poland. The gloss is critical in character.