Following the introduction of restrictions on the right to deduct the tax on the purchase of certain cars into the Goods and Services Tax Act, taxpayers were interested in special cars such as bank cars.
It is important for taxpayers who acquire bank cars from the point of view of the problem in question to have a judgment of the WSA in Warsaw on 9 April 2013, reference no. III SA/Wa 3158/12, in which the Court of First Instance held that the exception to the limitation of the right to deduct VAT concerns specific vehicles (in this case a bank car) rather than the taxable person and his business.
Importantly, the Court of First Instance’s view is that the activities carried out by the taxable person in which he uses the banker.
In the light of the assessment of the WSA, if the vehicle satisfies the characteristics to be considered as a special vehicle and is used to carry out taxed activities, the taxable person has the right to deduct VAT in full and not only in 60%.
The position favouring taxpayers is also presented by the Provincial Administrative Court in Warsaw in a judgment of 22 February 2013 reference no. III SA/Wa 2016/12.
It is worth pointing out that the above rulings constitute a breach of the unfavourable line previously presented by the administrative courts, which was expressed, inter alia, in the judgment. WSA in Bydgoszcz of the day 2 October 2012, reference no. I SA/Bd 733/12 and the judgment of the WSA in Opole in the judgment of 24 October 2012, reference no. I SA/Op 305/12.
In the light of the above, it should be hoped that the position currently put forward by administrative courts will be adopted permanently in their case law.