Today, a court hearing was held at the headquarters of the Provincial Administrative Court in Warsaw under case no. III SA/Wa 2188/25. Once again, the subject of the case was a complaint against an individual interpretation of corporate income tax concerning the so-called robotization relief. This time, the Court addressed issues related to the possibility of a one-time settlement of the relief. According to the Director of the National Tax Information Service (KIS), the robotization relief should be settled as part of depreciation write-offs (which is disadvantageous to the taxpayer, who, due to the temporary nature of the relief, would not be able to settle it in full). The depreciation rate in this case was 10%.

After considering the case, the court overturned the interpretation of the Director of the National Tax Information Service and agreed with the complainant that the relief could be settled on a one-off basis. In its oral reasoning, the court indicated that a literal and purposive interpretation of the provisions on the robotization relief allows for a 50% deduction of expenses for an industrial robot at the time they are incurred.