On 27 October 2020, another favourable judgment was passed in the Voivodship Administrative Court in the case conducted by tax advisor Iwona Jacieczko concerning the issue of an individual tax interpretation pertaining to corporate income tax with regard to the lack of obligation to prepare tax documentation (the so-called transfer pricing documentation) for transactions conducted between a public higher education institution and an entity established by it (a hospital).
In the case in question, the Director of the National Revenue Administration Information Centre issued a partially unfavourable interpretation, in which he concluded that:
After filing a complaint, the Court overturned the unfavourable part of the interpretation of the Director of the National Revenue Administration Information Centre.
It should be emphasised that on 28 August 2020, we obtained a favourable judgment of the Voivodship Administrative Court for a public university, which confirmed that there are no links, within the meaning of the Corporate Income Tax Act, between the university and the entities created by it.
The rulings issued by the Voivodship Administrative Court in both cases described above are of precedent nature. The finalisation of these rulings will confirm the lack of obligation to prepare transfer pricing documentation by hospitals and their affiliated entities, both for transactions performed before 31 December 2018 and after 1 January 2019, which will release these entities from the need to incur significant costs of preparing complex tax documentation.
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