Supreme Court allows tax exemption for new business activity, rejecting continuation of prior business.

The Supreme Court of Poland allowed the extraordinary revision against the Lublin Administrative Court's decision regarding tax exemptions. The taxpayer argued that continuing a business previously conducted by another entity constituted a new activity under the tax regulation. The court rejected this, ruling that the exemption applies only to businesses never previously conducted by anyone. Consequently, the court held that the lower court erred by treating a transferred business as new, thereby upholding the tax liability.