Supreme Court clarifies that retail trade is defined by small quantities, not invoice volume, in tax card cases.

The Supreme Court of Poland partially allowed a special revision against a tax authority's decision to disqualify a taxpayer from a tax card scheme. The taxpayer argued that the tax office incorrectly equated large sales volumes with wholesale trade, ignoring the statutory definition of retail as small-quantity sales. The court held that invoices alone do not prove wholesale activity and that the taxpayer's actual sales volume exceeded the scope of mobile retail, justifying the disqualification.