JusticeReported
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Polish court: presumption of tax refund denial does not waive filing duty
RzeczpospolitaLO·PL·1 day ago
Poland's Supreme Administrative Court ruled that income estimation methods under the CIT law bind tax authorities, not taxpayers, who may use alternative reliable valuation techniques like DCF if based on market assumptions. This clarifies taxpayer rights in transfer pricing disputes, potentially reducing tax litigation risk. The ruling's practical impact depends on how tax authorities apply it in future assessments.