Judgment of the Court of Appeal in Gdańsk of September , , ref. no. act I ACa . Therefore, the content of the warranty generally consists of two elements: providing a guarantor; rules of guarantor's liability. The guarantor is usually the manufacturer of the goods, the importer of the goods or the distributor. It is does not act as a guarantor. In turn, the buyer is entitlewarranty statement, the warranty period is years from the date of delivery of the item to the buyer. Remember that expenses incurred for guarantees may, in principle, constitute tax-deductible costs - but it is worth knowing at what point they can be recognized.
The costs may include both guarantees provided by the entrepreneur and those purchased by him for the company. If you want to phone number list know more about this, go to this article. The case law indicates that: defect of the itwarranty if the removal of the defect by repair ensures full operational efficiency of the item this is the decision of the Supreme Court of July , , ref. no. act II CSK ; the obligation to repair items under the warranty may be considered fulfilled when, as a result of the repair, full functionality of the item covered by the warranty is restored, enabling its normal use this is the judgment of the.
Court of Appeal in Warsaw of Apriwarranty obligations exist until the purpose of the warranty is achieved and it may also happen that the entitled party will claim warranty benefits after the warranty period has expired. In such a situation, however, it is obliged to prove that the defects were revealed before the expiry of the warranty period this is the judgment of the Court of Appeal in Warsaw of September , , ref. no. act I ACa.