- Supreme Administrative Court ruled that parking a company car at home does not affect the right to full VAT deduction
- Case involved a sole proprietor in construction services who uses a company car exclusively for business in Poland and Germany
- The taxpayer maintained proper vehicle mileage records and adopted usage regulations excluding private use
- Court confirmed that mere possibility of private vehicle use cannot deprive the right to full VAT deduction
- Full VAT deduction remains valid for business vehicle expenses regardless of parking location at residence
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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