SENDERO Tax & Legal tax advisors prevailed over the Minister for Finance in a dispute relating to use of tax relief in respect of doing business in special economic zones (SEZ).
The case involved an undertaking doing business in a SEZ under a franchise issued before 2000. The undertaking converted its franchise in accordance with SEZ regulations harmonizing Polish law with EU rules. The court confirmed that the undertaking was entitled to use the franchise until the end of its original validity period (2017), and not just until the end of 2010, as maintained by the Finance Minister (case no. I SA/Wr 1005/16, judgement of 24 November 2016).