Supreme Court allows VAT deduction for foreign currency purchases where tax register errors are partial, not total. The court ruled that tax authorities cannot deny the entire privilege due to minor registration flaws.

The Supreme Court of Poland overturned a lower court decision that denied a taxpayer's VAT deduction due to errors in their foreign currency transaction register. The court found that the tax authorities incorrectly applied a regulation by treating any registration error as a total disqualification from the tax exemption. The court held that deductions should only be denied for amounts not properly reflected in the register, preserving the privilege for correctly recorded transactions.