Supreme Court held that manufacturing a car constitutes original acquisition of ownership for tax purposes, overturning the lower court's reliance on registration date.

The Supreme Court overturned the Naczelnego Sądu Administracyjnego's decision regarding the tax liability of a car manufacturer. The lower courts had incorrectly determined the acquisition date as the vehicle's registration date, classifying the sale as income from two sources. The Supreme Court ruled that manufacturing a new movable object constitutes original acquisition of ownership, meaning the sale should be treated as income from a single source based on the manufacturing date. Consequently, the case was remanded for a new assessment of the tax liability and costs.