Glosa do wyroku NSA w Warszawie z dnia 26 kwietnia 2017 r. II FSK 1440/16
The Gloss on the Judgment of the Supreme Administrative Court in Warsaw of 26 April 2017, Court File No. II FSK 1440/16

Summary/Abstract: The judgment commented upon applies to one of the essential issues concerning exemptions from corporate income tax, namely the exemption for income from business activity carried out in a special economic zone. In tax practice, the construal of the term used in Article 17(1)(34) and 17(2) of the Corporate Income Tax Act raises some doubts. The Supreme Administrative Court in Warsaw (SAC) took the correct view that eligibility for the exemption does not rest solely in geographical criteria – contrary to what the tax authority has argued. On the other hand, the SAC has also held that where business activity (in this instance manufacturing) is conducted with the use of “outside” materials and services, it requires an in-depth assessment due to difficulties in defining the criteria for establishing that business activity has ceased to be carried out within a special economic zone. The author of the article, who shares the position adopted by the SAC in Warsaw, makes an attempt to lay out the criteria that could serve to construe this term.

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