Court allows agency contract between parent and subsidiary and confirms tax deduction for commission.

The Supreme Court partially overturned the Supreme Administrative Court's decision regarding a tax dispute between two Polish companies. The court held that a valid agency contract exists between a parent company and its majority-owned subsidiary, allowing the agent's commission to be deducted as a business expense. Additionally, the court confirmed that invoices with back annotations constitute sufficient evidence for tax authorities to recognize rental costs and shared space usage.