Polish Supreme Court dismissed tax deduction for renovated building under strict statutory language.
Poland (PL)
Legislator summary
AI generatedThe Polish Supreme Court dismissed a taxpayer's appeal regarding a tax deduction for purchasing a residential unit in a renovated building. The taxpayer argued for a purposive interpretation of the Income Tax Act, while the court emphasized the specific statutory language limiting deductions to newly constructed buildings. The court ruled that expanding the privilege to renovated structures would violate the principle of tax equality and the strict wording of the law.
Legislator headnote
AI generatedArt. 26 ust. 1 pkt 5 lit. d ustawy o podatku dochodowym od osób fizycznych; The tax deduction for residential expenses is strictly limited to newly constructed buildings, excluding renovated or modernized structures, as the statutory language precludes a purposive interpretation that would expand the privilege.