Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 9 lipca 2024 r., sygn. II FSK 397/24
Commentary on the Judgement of the Supreme Administrative Court of 9 July 2024, II FSK 397/24

Summary/Abstract: The commented judgement of the Supreme Administrative Court refers to the issue of whether the legal definition of the concept of “grant” (a term undefined in the tax act but defined in another non-tax statute) is binding when the tax act does not refer to that definition. The case law related to this issue is inconsistent, which makes the commented judgement noteworthy for its reasoning. This is the first judgement of the Supreme Administrative Court regarding the corporate income tax exemption for state aid granted to energy-intensive businesses in connection with a sudden rise in the prices of electricity and natural gas. The commentary includes critical comments on the reasoning presented by the Court, which assumed that the legal definition of a grant remains in force in financial law and that the existence of a legal definition excludes the possibility of considering other interpretations that would justify referring to other sources when interpreting the term “grant”.

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