https://doi.org/10.21697/zp.2026.26.1.14
The adjudicated ruling pertains to the need for a precise definition of a radio or television set in the context of the Polish law on radio and TV licences levy. The Polish Radio and TV Licence Levies Act of 21 April 2005 (Ustawa z dnia 21 kwietnia 2005 o opłatach abonamentowych) brought in mandatory licences levy for users of radio and TV sets. However, the provisions of this Act did not foresee the need to prescribe a licence for devices that have appeared due to new technologies since the Act became law. The position presented by the Supreme Administrative Court that a radio or television set is any device which receives radio and television programmes, including ones operating via the Internet, cannot be deemed acceptable. In practice, this could mean a mandatory licence levies for devices such as smartphones, tablets, laptops, computers, monitors, or other similar devices. The premises formulated by the Supreme Administrative Court unfairly assume an extended interpretation of the equipment subject to a mandatory radio and TV licence and, consequently, may be in breach of the principle of in dubio pro tributario (when in doubt, favour the taxpayer). Therefore, this ruling should be open to criticism.
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