Case won before the Voivodship Administrative Court in Warsaw for Budimex S.A.

The GWW team led by Krzysztof Kasprzyk represented Budimex S.A. before the Voivodship Administrative Court in the won case, which concerned the recognition as tax costs of expenses related to joint and several liability towards further subcontractors. The Court shared the arguments of Krzysztof Kasprzyk. The Voivodship Administrative Court ruled that in a situation where a company (a general contractor) conducts business activities and there are prerequisites for joint and several liability, as referred to in Article 6471 of the Civil Code, an expense made to a further subcontractor as a result of such liability will be the tax deductible cost, even if it has already make payment to the subcontractor, and regardless of a direct basis for such payment (court judgment, court settlement, settlement or claim recognition).

The judgment in favor of our Client, Budimex S.A. with its registered office in Warsaw, was issued by the Voivodship Administrative Court on 6 March 2019, ref. No. III SA/Wa 1265/18.