Limitation of tax loss — comments on the background of the judgment of the Provincial Administrative Court in Wrocław of 15 February 2018, I SA/Wr 462/17

Abstract

The subject of this work is the issue of the limitation of tax loss. The basis for consideration is the content of the judgment of the Provincial Administrative Court in Wrocław of 15 February 2018, I SA/Wr 462/17, in which it was assumed that Article 70, § 1 of the Polish Tax Ordinance Act must be applied not only with regard to the limitation of tax liability but also to the limitation of tax loss. The text analyzes the judgment in detail, presents further arguments in favor of the position set out in its statement of reasons and draws the appropriate conclusions de lege ferenda.