Glosa do uchwały Sądu Najwyższego z dnia 11 września 2020 roku (III CZP 90/19)
Gloss to the Supreme Court resolution of September 11th, 2020 (III CZP 90/19

Summary/Abstract: The issue of VAT in compensations paid by insurance companies has been a subject of fairly large number of court decisions and certain scientific studies. The Supreme Court also adopted a position in this respect, assuming that the compensation due from compulsory civil liability insurance of motor vehicle owners, due to the lessee in connection with the expenses incurred for the repair of a damaged leased vehicle, includes the amount of tax on goods and services in the scope of in which he cannot reduce the tax due on him by the amount of tax paid. The purpose of this gloss is an attempt at a criti- cal analysis of the Supreme Court’s decision.

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