Entry in a registration certificate does not determine cost settlement
An entry in the registration certificate or a certificate of technical inspection should not determine eligibility to tax benefits resulting from the recognition of a given vehicle as a truck or a passenger car. It relates to right to deduct VAT and settle full tax costs. This is confirmed by a recent judgment of the Voivodship Administrative Court in Kraków.
In determining a type of a given vehicle for tax purposes, it is crucial that it would meet a statutory definition.
We invite you to read an article by Mateusz Pietranek and Monika Lewińska from GWW tax advice team: https://www.prawo.pl/podatki/samochod-wielozadaniowy-osobowy-czy-ciezarowy-wpis-w-dowodzie-a,24451.html
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