Natalia Dołowa on including energy costs as qualified expenses for Rzeczpospolita daily

The issue of including energy costs in production as qualified expenses has been a topic of debate. In an individual case, the Director of the National Revenue Information Service also determined that such expenditures are not related to activities covered by the support decision and therefore do not constitute qualified costs.

Court case

However, in the same case, both the Provincial Administrative Court and the Supreme Administrative Court (reviewing the cassation complaint) ruled differently. According to the court, expenses on buildings, machinery, and equipment intended for energy production are part of a new investment involving the creation of a new enterprise and will constitute qualified costs of that investment.

Insight from our expert

Natalia Dołowa, Lawyer in the Tax Law Department, explains the details of this case in the article for the Rzeczpospolita daily.

We encourage you to read the full article – link.