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

Summary/Abstract: The purpose of this article is to comment on the Supreme Court resolution dated 11th September 2020, case no. III CZP 90/19. According to the commented resolution of the Supreme Court, compensation under the motor third party liability insurance, to which the lessee is entitled in connection with incur- ring expenses for repairing a damaged leased vehicle, includes the amount of VAT to the extent that he cannot reduce the tax due on it by the amount of tax paid. In the author’s opinion such a decision should be criticised.

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