Gloss on the resolution of the Supreme Court of 24 September 2025, III CZP 32/24
Glosa do uchwały Sądu Najwyższego z dnia 24 września 2025 roku, sygn. III CZP 32/24

Summary/Abstract: In the glossed resolution the Supreme Court of Poland formulated three theses:1. Determining the amount of compensation under motor third-party liability insurance as the equiva- lent of hypothetical repair costs is permissible also where the injured party has already repairedthe vehicle.2. The amount of compensation under motor third-party liability insurance for vehicle repair costsmay take into account discounts on spare parts and paint materials offered by entities cooperating with the insurer only if making use of such discounts does not conflict with the legitimate interests of the injured party.3. Compensation due under motor third-party liability insurance does not include the amount of value added tax (VAT), where the injured party has already incurred the repair costs and the price paid by them did not include that tax.While accepting the above ruling in principle, the author formulates a number of critical remarksregarding its reasoning. In particular, the author argues that it is misguided to oppose so-called “cost- estimate-based compensation” to compensation determined by the differential method, taking into account discounts and rebates applied in insurer’s partner services may lead in practice to arbitrari- ness in expert opinions. and objects to placing on the injured party the burden of proof with respect to the incurrence of VAT.

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