NSA Judgment: Full VAT deduction allowed for vehicle without technical inspection before purchase

• The case concerned the interpretation requested by a municipality regarding the purchase of a truck in 2017, which underwent additional technical inspection in 2020
• The inspection confirmed that the vehicle met the criteria for VAT deduction
• The municipality argued that VAT related to the purchase of the vehicle and related goods and services should be fully deductible without restrictions
• The Director of the National Tax Information ruled against the municipality, stating that a certificate from a technical inspection is necessary for full VAT deduction
• The Administrative Court in Krakow overturned the Director’s ruling, stating that the technical inspection should be seen as proof of the vehicle’s characteristics, not a condition for VAT deduction.

Source: mddp.pl

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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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