{"id":4231,"date":"2012-01-30T16:27:51","date_gmt":"2012-01-30T16:27:51","guid":{"rendered":"https:\/\/millercanfield.pl\/?p=4231"},"modified":"2025-04-14T18:03:56","modified_gmt":"2025-04-14T18:03:56","slug":"liquidated-damages-recognized-as-an-expense-deductible-judgment-of-the-supreme-administrative-court-court-file-no-ii-fsk-1365-1310","status":"publish","type":"post","link":"https:\/\/millercanfield.pl\/en\/liquidated-damages-recognized-as-an-expense-deductible-judgment-of-the-supreme-administrative-court-court-file-no-ii-fsk-1365-1310\/","title":{"rendered":"LIQUIDATED DAMAGES RECOGNIZED AS AN EXPENSE DEDUCTIBLE. JUDGMENT OF THE SUPREME ADMINISTRATIVE COURT (COURT FILE NO II FSK 1365\/1310)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4231\" class=\"elementor elementor-4231 elementor-4259\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71ad887a e-flex e-con-boxed e-con e-parent\" data-id=\"71ad887a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6842c103 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"6842c103\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Wyrokiem z dnia 17 stycznia 2012 r. (sygn. akt II FSK 1365\/10) Naczelny S\u0105d Administracyjny uzna\u0142, \u017ce kara umowna z tytu\u0142u rozwi\u0105zania umowy leasingu operacyjnego samochodu osobowego przed up\u0142ywem okresu leasingu jest kosztem uzyskania przychod\u00f3w sp\u00f3\u0142ki, kt\u00f3ra leasingowany samoch\u00f3d wykorzystywa\u0142a na potrzeby cz\u0142onka zarz\u0105du, odwo\u0142anego nast\u0119pnie z funkcji.<\/p><p>S\u0105d zwr\u00f3ci\u0142 uwag\u0119, \u017ce w istotnym dla sprawy zakresie, kosztem uzyskania przychod\u00f3w jest taki koszt, kt\u00f3ry (1) zosta\u0142 poniesiony przez podatnika, jest definitywny (rzeczywisty), (2) pozostaje w zwi\u0105zku z prowadzon\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105, (3) poniesiony zosta\u0142 w celu uzyskania przychod\u00f3w, zachowania lub zabezpieczenia ich \u017ar\u00f3d\u0142a, (4) zosta\u0142 w\u0142a\u015bciwie udokumentowany i nie zosta\u0142 wy\u0142\u0105czony na podstawie art. 16 ust. 1. Ustawy o podatku dochodowym od os\u00f3b prawnych.<\/p><p>Zdaniem S\u0105du zasadniczym kryterium uznania przedmiotowej kary umownej za koszt podatkowy jest ustalenie, czy poniesiona ona zosta\u0142a \u201ew celu osi\u0105gni\u0119cia przychod\u00f3w lub zachowania albo zabezpieczenia przychod\u00f3w\u201d. Sam fakt nie osi\u0105gni\u0119cia oczekiwanego efektu gospodarczego (uzyskania przychodu) nie dyskwalifikuje poniesionego wydatku jako kosztu uzyskania przychodu. S\u0105d podkre\u015bli\u0142, \u017ce gospodarczo uzasadnione i racjonalne decyzje gospodarcze, podejmowane pierwotnie w okre\u015blonych warunkach, maj\u0105ce oczywisty zwi\u0105zek z przychodami, w zwi\u0105zku z negatywn\u0105 zmian\u0105 okoliczno\u015bci mog\u0105 wywo\u0142ywa\u0107 lub wywo\u0142uj\u0105 konieczno\u015b\u0107 podejmowania przez podatnika dzia\u0142a\u0144 zmierzaj\u0105cych ju\u017c nie do osi\u0105gni\u0119cia przychod\u00f3w, ale do zachowania lub zabezpieczenia \u017ar\u00f3de\u0142 przychod\u00f3w. W poj\u0119ciu tym bowiem nie musz\u0105 si\u0119 mie\u015bci\u0107 wydatki poniesione w celu \u201ezachowania albo zabezpieczenia \u017ar\u00f3de\u0142 przychod\u00f3w\u201d. Istotne jest, aby oceniaj\u0105c dany wydatek pod k\u0105tem kosztu podatkowego uwzgl\u0119dnia\u0107 r\u00f3wnie\u017c logiczny ci\u0105g zdarze\u0144 wywo\u0142uj\u0105cych okre\u015blone dzia\u0142ania podatnika, (zawarcie umowy leasingu, zmiana uwarunkowa\u0144 gospodarczych, przyczyny odst\u0105pienia od umowy skutkuj\u0105ce zap\u0142at\u0105 kary umownej) i ich wp\u0142ywu na osi\u0105gni\u0119cie przychod\u00f3w lub zachowanie albo zabezpieczenie \u017ar\u00f3de\u0142 przychod\u00f3w a tak\u017ce dynamik\u0119 proces\u00f3w i zjawisk gospodarczych, w ramach kt\u00f3rych dochodzi do zmiany pierwotnie podejmowanych decyzji, a kt\u00f3ra to zmiana zwi\u0105zana jest zw\u0142aszcza z zachowaniem lub zabezpieczeniem \u017ar\u00f3d\u0142a przychod\u00f3w.<\/p><p>S\u0105d jednoznacznie stwierdzi\u0142, \u017ce cho\u0107 w pi\u015bmiennictwie prawniczym, podobnie jak w orzecznictwie s\u0105dowym wyra\u017cany jest pogl\u0105d, \u017ce podatnik p\u0142ac\u0105c kar\u0119 umown\u0105 lub odszkodowanie nie dzia\u0142a w celu uzyskania przychod\u00f3w, to w obecnym stanie prawnym pogl\u0105d\u00f3w tych co do zasady podzieli\u0107 nie mo\u017cna. Kara umowna lub odszkodowanie mo\u017ce mie\u0107 bowiem zwi\u0105zek z przychodem, nie m\u00f3wi\u0105c ju\u017c o zwi\u0105zku z zachowaniem albo zabezpieczeniem \u017ar\u00f3d\u0142a przychod\u00f3w. Ponadto, nie zawsze wykonanie istniej\u0105cego zobowi\u0105zania poprzez zap\u0142acenie kary umownej lub odszkodowania b\u0119dzie wi\u0105za\u0142o si\u0119 ze zmniejszeniem dochodu.<\/p><p>W rozpatrywanej sprawie z ekonomicznego punktu widzenia zerwanie umowy leasingu i zap\u0142acenie kary umownej by\u0142o korzystne zar\u00f3wno dla podatnika (osi\u0105gn\u0105\u0142 doch\u00f3d wi\u0119kszy ni\u017c mo\u017cliwy do osi\u0105gni\u0119cia w razie kontynuowania umowy leasingu), jak i dla Skarbu Pa\u0144stwa (od wy\u017cszego dochodu podatnik zap\u0142aci wy\u017cszy podatek).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2fd941 elementor-alert-info exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-alert\" data-id=\"e2fd941\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"alert.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-alert\" role=\"alert\">\n\n\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-alert-description\">\u00a9 Miller, Canfield, W. Babicki, A. Che\u0142chowski i Wsp\u00f3lnicy Sp. k.<\/span>\n\t\t\t\n\t\t\t\t\t\t<button type=\"button\" class=\"elementor-alert-dismiss\" aria-label=\"Dismiss this alert.\">\n\t\t\t\t\t\t\t\t\t<span aria-hidden=\"true\">&times;<\/span>\n\t\t\t\t\t\t\t<\/button>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Wyrokiem z dnia 17 stycznia 2012 r. (sygn. akt II FSK 1365\/10) Naczelny S\u0105d Administracyjny uzna\u0142, \u017ce kara umowna z tytu\u0142u rozwi\u0105zania umowy leasingu operacyjnego samochodu osobowego przed up\u0142ywem okresu leasingu jest kosztem uzyskania przychod\u00f3w sp\u00f3\u0142ki, kt\u00f3ra leasingowany samoch\u00f3d wykorzystywa\u0142a na potrzeby cz\u0142onka zarz\u0105du, odwo\u0142anego nast\u0119pnie z funkcji. S\u0105d zwr\u00f3ci\u0142 uwag\u0119, \u017ce w istotnym dla [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":879,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,1],"tags":[],"class_list":["post-4231","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-polish-law-review-en","category-publications"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LIQUIDATED DAMAGES RECOGNIZED AS AN EXPENSE DEDUCTIBLE. 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