On May 24, the Supreme Administrative Court in the increased composition of seven judges settled the legal issue which had been a source of discrepancies in the judgment practice of administrative courts (file no. II FPS 1/10). The Supreme Administrative Court decided that in case of employees who are entitled to medical services schemes paid by the employer, such schemes constitute free-of-charge benefit subject to taxation. In other words, an employee has to pay tax on medical services scheme paid for by the employer. What is relevant is the fact of being entitled to medical services and not the fact of actual benefiting from the services.

Contact person: Mirosław Stefanik, ms@pnplaw.pl