Victory before the Supreme Administrative Court in the case of COVID aid in SEZs

Tomasz Wilk

We have great news from the courtroom of the Supreme Administrative Court!

The Supreme Administrative Court upheld our cassation appeal in the case concerning the settlement of COVID aid by taxpayers operating in special economic zones (#SEZ).

This ruling is important not only for our client, whom we had the honour of representing, but also for all zone entrepreneurs who received subsidies for employee salaries from the Guaranteed Employee Benefits Fund during the pandemic.

The Supreme Administrative Court confirmed that COVID-19 support – closely related to zone activity and job retention – benefits from the tax exemption provided for in Article 17(1)(34) of the CIT Act. This is another important step in building a consistent and entrepreneur-friendly line of jurisprudence.

For many companies, this is a signal that it is worth fighting for their rights in disputes concerning COVID-19 aid – and that the administrative courts recognise their arguments.

If you have doubts as to whether your company may have been wrongly taxed, please contact us. We will help you assess the situation and advise you on the steps you should take to recover the funds you are owed.

The case was handled by Tomasz Wilk.