Gloss to the judgment of the Supreme Administrative Court of November 30, 2022, II FSK 853/20

Abstract

The commentary to the judgment of the Supreme Administrative Court contains critical remarks regarding the view expressed in the justification of the judgment, according to which an assessment aimed at determining the tax base at an amount close to the actual tax base may only apply to entities operating legally, conducting business on market conditions. This view, established in the earlier case law of this court, finds no justification in the tax law.