Polish VAT on Passenger Cars

The Polish limitation on the right to deduct VAT on motor vehicles continues to be a controversial issue. In this article, the authors discuss the specific aspects of the issue. The whole discussion on the lawfulness of specific elements of flat-rate restrictions on the right to deduct VAT on specific categories of vehicles on account of private use of the business assets may have become hypothetical at the level of EU law following the recent judgment of the ECJ in Van Laarhoven.