According to the project, from 1 April 2014 will no longer be exempt under § 3 .1 point 20 according to which taxpayer who sold a car with limited right to deduct VAT, did not have to charge VAT. The compensation for the liquidation of the exemption will be introduced in amendment to the VAT Act of 7 February 2014 VAT adjustment mechanism. The adjustment mechanism will allow taxpayers to recover some of the tax not deducted while acquisition, if taxpayer sells vehicle before five years (ie 60 months) since the purchase. The amount of the adjustment will depend on the month in which the sale will take place.

On 7 February 2014 the Parliament enacted an amendment to the VAT Act including the introduction of restrictions on the deduction of VAT on the acquisition and operating expenses related to vehicles weighing less than 3.5 tonnes. This act was passed without amendment by the Senate on 20 February 2014. Currently, amendment awaits the signature of the President.

The amendment limits the deduction of VAT in respect of the acquisition and other expenses related to the use of vehicles weighing less than 3.5 tonnes. In a situation where the car is designed to use in "mixed way", i.e. both business and private use, taxpayer is entitled to deduct 50 % VAT linked to this car. The taxpayer is entitled to full deduction of VAT only when a vehicle weighing less than 3.5 tonnes will be used solely for business purposes. It will be so , among others, when the method of using that vehicle by the taxpayer, especially as defined in the rules established by their use, further confirmed conducted by the taxpayer for these vehicle mileage records will preclude its use for non- business activities.

Lessor may reinvoice utility costs with the proper tax rate for them, because the lease is not always a complex service including rent and delivery of media.

When a contract concluded by the taxpayer shows that the fees for these media are not included in the rental rate , the media delivery service can not be classified as a component of a lease as a main service. Court pointed out, that since lessee has obliged for the use of the media (and even less need to use the media supplied by the lessor providing the service lease ), the media delivery service can not be treated as a component of the main services - lease. In support of the court relied on the judgment TS EU of 17 January 2013 ( Case C-244/11 , BGZ Leasing).