Polish tax system faces conflicting rulings on simplified corporate/income tax advances, with Bydgoszcz court establishing unfavorable precedent.
Conflicting Court Rulings
On one hand, an unfavorable for companies ruling of the Voivodeship Administrative Court in Bydgoszcz has become final. On the other hand, in January 2026, a favorable ruling was issued by the WSA in Wrocław.
The Wrocław ruling is not final, and the Supreme Administrative Court has yet to comment on the disputed issue.
Understanding Simplified Tax Advances
The article explores what constitutes the simplification of Corporate Income Tax (CIT) or Personal Income Tax (PIT) advances in the Polish tax system.
