RTV License Fee Exemption Extended to Business Receivers in Landmark Court Ruling
Gliwice,โ Poland – Aโ recent โขjudgment by โคthe โProvincial Administrative โCourt inโ Gliwice has clarified the scope of exemptionsโ from Poland’s mandatory radio and television (RTV) license fee,โค ruling that business owners are entitled to the same exemptions for receivers used in their companies as they are for those โin their homes.โ The January 23, 2025, decision overturns previous interpretations limiting exemptionsโข to household use only, potentially impacting thousands of sole proprietors across the country.
The ruling stems from a disputeโ between anโข entrepreneur and the Director of COF (Collection of Funds), the agency โresponsible 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 โฃoperating as sole proprietorships are considered the same subscriber for both personal and business receivers, entitling them to exemptions if they meet theโค specified criteria. The court specifically noted that operating โฃa sole proprietorship does not create a seperate subscription obligation.
According to the court, the Director of COF incorrectly applied โthe law by limiting exemptions to household subscriptions. Theโฃ Provincial Administrative Court determined this misapplication of substantive law directly โขinfluenced theโ outcome of the case, leading to the overturning of both the Director of โCOF’s initial decision and a subsequent ruling by the Financial Service โCenter 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 โฃon โฃthe complainant’s โฃownership of televisionโค sets both at his residence and his business location. The court affirmed there was โthere’s no doubt whatsoever regarding his ownership of all receivers. โขThe judgment referencesโค 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 Paweล Huczko.