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Rödl & Partner’s tax team wins before the Supreme Administrative Court

We are proud to report that Rödl & Partner’s tax lawyers achieved a major success on 19 November 2024 by obtaining a favourable ruling from the Supreme Administrative Court (SAC) (file no. I FSK 445/21) for one of the largest heat and power producers in Poland in a case concerning excise duty. The case team consisted of Jarosław Hein, Tomasz Kośmider and Maciej Wilczkiewicz who represented the client at the hearing in the SAC.

The case revolved around interpretation of the provisions exempting electricity from excise duty on the basis of a document confirming redemption of a certificate of origin for energy. The ruling is important for buyers of certificates of origin for energy produced before 2019. It confirms that the tax exemption may be calculated at the rate of PLN 20/MWh. Revenue authorities claimed that the tax exemption should have been calculated at the rate of PLN 5/MWh.

The SAC’s ruling confirms our experience and detailed familiarity with the power industry and tax legislation of paramount importance for the players on that market. This success proves yet again that Rödl & Partner is a trusted partner in tax and legal services, who is able to support clients in complex court and administrative proceedings.

Congratulations to the whole team involved and thanks to the client for the trust in us.