An article appeared in Gazeta Prawna entitled "Tax relief for robotization. Is a packaging line a robot?" written by Ms. Izabela Tomaszewska-Gałuszka. The article concerned a court case with the reference number III SA/Wa 2178/25. The case concerned the recognition of a packaging line as an industrial robot and the possibility of a one-off settlement of the robotization relief.

The Provincial Administrative Court overturned the interpretation of the National Tax Information Service, according to which packaging lines with a robot as an integral part should not be treated in their entirety as industrial robots.
An industrial robot does not have to be a single machine, but can be a set of machines that includes industrial robots. The court ruled that a functional analysis of the application is of fundamental importance.

The WSA's ruling is groundbreaking because it brings a new perspective to the interpretation of regulations related to the robotization relief. By organizing the existing approach, it increases the transparency of its application. In addition, it may have a real impact on the attractiveness of the relief in market practice.

 

Paweł Kossecki and Karol Wadełek have contributed to broadening the scope of application of the relief, in line with the legislator's intention.

Link to the article:
https://podatki.gazetaprawna.pl/artykuly/10630574,ulga-na-robotyzacje-czy-linia-do-pakowania-to-robot.html