RTV License Fee Exemption Extended to Business Receivers in Landmark Court Ruling
Gliwice, Poland – A recent judgment by the Provincial Administrative Court in Gliwice has clarified the scope of exemptions from Poland’s mandatory radio and television (RTV) license fee, ruling that business owners are entitled to the same exemptions for receivers used in their companies as they are for those in their homes. The January 23, 2025, decision overturns previous interpretations limiting exemptions to household use only, potentially impacting thousands of sole proprietors across the country.
The ruling stems from a dispute between an entrepreneur and the Director of COF (Collection of Funds), the agency responsible for collecting RTV license fees. The court found that the 2005 Act on Subscription Fees does not restrict exemptions to receivers registered solely within a household. This means individuals operating as sole proprietorships are considered the same subscriber for both personal and business receivers, entitling them to exemptions if they meet the specified criteria. The court specifically noted that operating a sole proprietorship does not create a seperate subscription obligation.
According to the court, the Director of COF incorrectly applied the law by limiting exemptions to household subscriptions. The Provincial Administrative Court determined this misapplication of substantive law directly influenced the outcome of the case, leading to the overturning of both the Director of COF’s initial decision and a subsequent ruling by the Financial Service Center of Poczta Polska SA, dated January 30, 2024. The court has ordered the relevant authorities to reconsider the entrepreneur’s case considering its findings.
The case centered on the complainant’s ownership of television sets both at his residence and his business location. The court affirmed there was there’s no doubt whatsoever regarding his ownership of all receivers. The judgment references provisions in Articles 4(1)(2), 4, and 5 of the Act on Subscription Fees, which generally allow exemptions for individuals meeting specific criteria, irrespective of whether the receivers are used for personal or business purposes.
The full judgment is available under reference number I SA/Gl 623/24 at https://orzeczenia.nsa.gov.pl/doc/2996CECBD5. The legal basis for the ruling is the Act of April 21, 2005, on subscription fees (https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20050850728). The ruling was prepared by Paweł Huczko.
