Monitor Podatkowy

no. 4/2024

Analysis of SAC Judgment: The R&D relief ruling may have been based on incorrect legislation

DOI: 10.32027/MOPOD.24.4.10
Mirosław Michna
Autor jest Partnerem w Dziale Doradztwa Podatkowego w KPMG w Polsce.
Maciej Chlewicki
Autor jest Starszym Menedżerem w Zespole ds. Innowacji, Ulg i Dotacji w KPMG w Polsce.
Abstract

The Supreme Administrative Court’s judgment regarding the R&D tax relief was based on inappropriate regulations. However, this does not affect the approach of tax authorities to the definition of R&D, which has been established for years.

Keywords
State aid R&D tax relief Supreme Administrative Court’s judgment R&D definition