Wyrok WSA w Poznaniu z dnia 12 lutego 2025 r., sygn. III SA/Po 530/24

An educational grant cannot finance ZUS contributions and PIT advances of the person running the school, which arise from their business activities. Expenses such as coffee purchases or telecommunications services, without demonstrating necessity for educational purposes, contradict the grant's purpose. The Provincial Administrative Court upheld the authorities' decision, recognizing these expenditures as improper.