Problematyka Vat w odszkodowaniach wypłacanych z obowiązkowego ubezpieczenia oc posiadaczy pojazdów mechanicznych za szkody w pojazdach będących przedmiotem leasingu
Vat issues in compensations from compulsory civil liability insurance of motor vehicle owners for damages to vehicles being leased

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, but it still causes problems. This is especially evident in the context of damages to leased vehicles. Both in the practice of insurers operating on the Polish market and in the domestic jurisprudence, we can encounter two positions regarding whether such compensation should or should not include VAT. In fact, it is a derivative of a broader issue, namely who has the status of injured party. In this article the authors analyse, among others, court decisions and try to find solutions to eliminate the identified problems.

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