Polish court upholds CIT dispute involving general partnerships with non-natural persons.
Court Ruling
According to a verdict by the Voivodeship Administrative Court in Kraków from January 20, 2026 (case no. I SA/Kr 28/25), general partnerships continue to dispute with tax authorities over Corporate Income Tax (CIT).
Specific Case
The issue concerns general partnerships in which there is at least one partner who is not a natural person, such as corporations or other legal entities.
Outcome
The ruling does not bring success to all parties involved in this tax dispute.