WSA: The tax can not be in a salvage
There is no provision that would require or give the right body responsible for registration of the vehicle to decide whether the registered vehicle falls within the category special vehicles. It should be emphasized that, also in the model the decision to register the vehicle does not provide a separate sign for special vehicles. Thus, the type of vehicle is not determined by a salvage, but only whether it falls within the definition of special-purpose vehicle set out in Article. 2 paragraph 36 of the Road Traffic - Regional Administrative Court ruled in Olsztyn in the appeal of 23 March 2011, ref. I SA / Ol 123/11.
K & T Consulting Accounting Office Warsaw 
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