Supreme Court dismissed tax deduction for shareholder car expenses as not being expenses on their behalf under tax law.

The Supreme Court of Poland dismissed the company's appeal regarding the tax authority's rejection of car usage expenses. The company argued these costs were deductible business expenses, but the court held that expenses reimbursed to shareholders or board members are excluded from deduction under Article 16 of the Corporate Income Tax Act. The court reasoned that such reimbursements do not constitute expenses incurred for the purpose of generating income but rather represent unilateral benefits to shareholders.