SPCG Studnicki, Pleszka, Cwiakalski, Gorski has successfully represented Air Liquide Global E&C Solutions Poland S.A. in Poland's Supreme Administrative Court regarding corporate income tax.
The case involved the application of transfer pricing regulations. According to SPCG, "the favorable judgment of the Voivodship Administrative Court in Krakow, which reversed the contested decision of the tax authority, was lodged with the cassation appeal to the Supreme Administrative Court by the tax authority. The Supreme Administrative Court dismissed the cassation appeal of the body, sharing in full the position of Air Liquide Global E&C Solutions Poland and the position accepted by the court of the first instance, as regards errors committed by the tax authorities in the Corporate Income Tax Act and implementing rules."
The SPCG team was led by Partner Agnieszka Soja.