Supreme Court held that interest-free loan usage in the tax year, not the loan grant date, constitutes the gratuitous benefit. The lower court's ruling was overturned due to a clear legal error regarding the timing of income recognition. The court clarified that the taxable event is the company's utilization of funds, not the initial disbursement. This decision establishes the correct temporal scope for calculating income from interest-free loans under Polish tax law.

The Supreme Court of Poland overturned the lower court's decision regarding a company's tax liability for interest-free loans provided by its shareholders. The tax authority argued that the company received a gratuitous benefit in the form of foregone interest when it utilized the loaned funds during the 1995 tax year. The lower court incorrectly ruled that the benefit occurred at the moment the loan was granted in 1993 and 1994, rather than when the company actually used the money. The Supreme Court found this interpretation erroneous, stating that the taxable event is the company's possession and use of the funds in the relevant tax year, not the date of the loan agreement. Consequently, the court determined that the lower court violated the statutory provisions governing the timing of income recognition for gratuitous benefits.