The decisive factor for the recognition of a given vehicle as a means of transport is its intended use. A mobile crane is a stationary device, and its self-propulsion is manifested only in the fact that it can be moved from place to place. Thus, it cannot be considered a means of transport within the meaning of the Value Added Tax Act.
In the judgment of May 14, 2021 (I FSK 2059/18), the Supreme Administrative Court dismissed the complaint of the director of KIS against the judgment of the Provincial Administrative Court in Warsaw, repealing the interpretation of the Minister of Development and Finance in a case concerning tax on goods and services.
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