However, the long-awaited resolution of the Supreme Administrative Court on this matter will not appear. Instead, the Supreme Administrative Court will issue a judgment on the assignment of developer agreements in an extended seven-judge panel.
The second position, recently taken by the tax authorities, is definitely more pro-fiscal.
A judgment issued by an extended bench of the Supreme Administrative Court will not have the same force as a resolution, so in the future there may still be formally contradictory rulings.
Source: mddp.pl
