Supreme Court allows housing expense deduction from non-income sources like loans or gifts under Polish Income Tax Act.

The Supreme Court of Poland overturned the tax authority's decision denying a housing expense deduction to the taxpayer. The court held that the source of funds, such as loans or gifts, does not disqualify the expenses from the tax deduction. Consequently, the court ruled in favor of the taxpayer, ordering the tax office to recalculate the tax liability.