Supreme Court allows tax deduction for summer home expansion if intended for taxpayer's own residential needs.

The Supreme Court of Poland allowed the taxpayers' claim for a tax deduction regarding the expansion of a summer residence. While the tax authority argued that such expenses only applied to primary dwellings, the court rejected this restrictive view. The decision established that expanding a recreational building qualifies as a residential need if the taxpayer genuinely intends to use it for their own living purposes.