Transfer Pricing in case law

Gain access to the latest review of administrative court case law in the area of transfer pricing – prepared with professionals in mind who wish not only to understand but also to respond effectively to challenges related to tax audits.

In the fourth edition of the review, covering judgments from 2025, you will find:

• 18 selected judgments of the Voivodeship Administrative Courts (WSA) and the Supreme Administrative Court (NSA) – discussed and commented on by our experts,
• a breakdown into 9 key areas shaping the practice of applying the provisions,
• practical guidance on how to apply insights from case law in day-to-day work,
• additionally 11 foreign judgments – enabling a broader perspective on solutions applied in other jurisdictions and potential trends in Polish practice.

This year’s edition shows that in some areas Polish courts apply a consistent approach, while in others the details of the factual circumstances are of key importance. The review is not only an analysis, but a practical tool for faster identification of risks and better preparation for engagement with the tax authorities.

Thanks to it, you will gain a clearer understanding of the directions of actions taken by the authorities and the positions of the courts – and obtain arguments that may determine the outcome of a dispute.