SENDERO Tax & Legal tax advisors prevailed over the Minister for Finance in a dispute relating to tax deductibility of loss on sale of debt that is unenforceable due to statute of limitations (time-barred).

Wrocław Provincial Administrative Court agreed with SENDERO that a taxpayer may treat as deductible for tax purposes the loss on sale of any debt, even one that is time-barred, and not just any except time-barred, as maintained by the Finance Minister (case no. I SA/Wr 1108/16, judgement of 14 December 2016).