On 28th October 2024, an enlarged panel of seven judges of the Supreme Administrative Court adopted a resolution resolving the legal issue of whether the principle of resolving divergences when interpreting the provisions of agreements on double taxation based on the English text obliges a Polish tax resident to follow the English text of the treaty.
The Supreme Administrative Court held that the English language version of the double tax treaty is conclusive as the version that the countries have designated as the prevailing one.
Therefore, the consequences of an erroneous official translation of the agreement by the state are borne entirely by the Polish tax resident.
Should you have any questions, please contact Sebastian Kita (skita@cmwlegal.pl).