Outline of the case
- some taxpayers, guided by the regime for filling in an MET return, have determined the calculation value by allocating the total expenses for all types of minerals, ir-respective of how the tax base for each of those minerals should have been determined;
- other taxpayers have determined the estimated value based on the expenses on ex-tracting only those minerals in relation to which the tax base is determined under the transactional method.
All subsoil users who use the estimated method to determine their tax base should pay at-tention to the outcome of the case. The SAC will arrive at its legal position and will indicate which approach is correct. These conclusions will directly affect court decisions and the approach of the tax authorities, which means that it will be prudent to bear it in mind when assessing a company’s tax risks as well as its unrealised tax potential.