Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; NextendUri has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextend/library/uri/wordpress.php on line 3

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; NextendFilesystem has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextend/library/filesystem/wordpress.php on line 3

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; NextendData has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextend/library/data/data.php on line 4

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; NextendDatabase has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextend/library/database/wordpress.php on line 3

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; NextendImage has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextend/library/image/image.php on line 5

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; NextendCache has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextend/library/cache/cache.php on line 3

Warning: Declaration of P_Photocrati_NextGen::define() should be compatible with C_Base_Product::define($id = 'pope-produ...', $name = 'Pope Produ...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/product.photocrati_nextgen.php on line 72

Warning: Declaration of M_Fs::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/fs/module.fs.php on line 34

Warning: Declaration of M_Validation::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/validation/module.validation.php on line 30

Warning: Declaration of M_Router::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/router/module.router.php on line 50

Warning: Declaration of M_WordPress_Routing::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/wordpress_routing/module.wordpress_routing.php on line 49

Warning: Declaration of M_Security::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/security/module.security.php on line 54

Warning: Declaration of M_Lzw::define($context = false) should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/lzw/module.lzw.php on line 36

Warning: Declaration of M_NextGen_Settings::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_settings/module.nextgen_settings.php on line 36

Warning: Declaration of M_MVC::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/mvc/module.mvc.php on line 65

Warning: Declaration of M_Ajax::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/ajax/module.ajax.php on line 86

Warning: Declaration of M_Dynamic_Stylesheet::define($context = false) should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/dynamic_stylesheet/module.dynamic_stylesheet.php on line 51

Warning: Declaration of M_Frame_Communication::define($context = false) should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/frame_communication/module.frame_communication.php on line 64

Warning: Declaration of M_DataMapper::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/datamapper/module.datamapper.php on line 210

Warning: Declaration of M_NggLegacy::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/ngglegacy/module.ngglegacy.php on line 49

Warning: Declaration of M_NextGen_Data::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_data/module.nextgen_data.php on line 117

Warning: Declaration of M_Dynamic_Thumbnails::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/dynamic_thumbnails/module.dynamic_thumbnails.php on line 51

Warning: Declaration of M_NextGen_Admin::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_admin/module.nextgen_admin.php on line 147

Warning: Declaration of M_NextGen_AddGallery_Page::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_addgallery_page/module.nextgen_addgallery_page.php on line 61

Warning: Declaration of M_NextGen_Pagination::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_pagination/module.nextgen_pagination.php on line 28

Warning: Declaration of M_Simple_Html_Dom::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/simplehtmldom/module.simple_html_dom.php on line 31

Warning: Declaration of M_Gallery_Display::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_gallery_display/module.nextgen_gallery_display.php on line 348

Warning: Declaration of M_Attach_To_Post::define($context = false) should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/attach_to_post/module.attach_to_post.php on line 364

Warning: Declaration of M_NextGen_Other_Options::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_other_options/module.nextgen_other_options.php on line 87

Warning: Declaration of M_NextGen_Pro_Upgrade::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_pro_upgrade/module.nextgen_pro_upgrade.php on line 36

Warning: Declaration of M_MediaRss::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/mediarss/module.mediarss.php on line 44

Warning: Declaration of M_Cache::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/cache/module.cache.php on line 40

Warning: Declaration of M_Lightbox::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/lightbox/module.lightbox.php on line 228

Warning: Declaration of M_NextGen_Basic_Album::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_basic_album/module.nextgen_basic_album.php on line 143

Warning: Declaration of C_NextGen_Basic_Album_Installer::install() should be compatible with C_Gallery_Display_Installer::install($reset = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_basic_album/class.nextgen_basic_album_installer.php on line 25

Warning: Declaration of M_NextGen_Basic_Templates::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_basic_templates/module.nextgen_basic_templates.php on line 50

Warning: Declaration of M_NextGen_Basic_Gallery::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_basic_gallery/module.nextgen_basic_gallery.php on line 244

Warning: Declaration of C_NextGen_Basic_Gallery_Installer::install() should be compatible with C_Gallery_Display_Installer::install($reset = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_basic_gallery/class.nextgen_basic_gallery_installer.php on line 27

Warning: Declaration of M_NextGen_Basic_ImageBrowser::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_basic_imagebrowser/module.nextgen_basic_imagebrowser.php on line 121

Warning: Declaration of C_NextGen_Basic_ImageBrowser_Installer::install() should be compatible with C_Gallery_Display_Installer::install($reset = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_basic_imagebrowser/class.nextgen_basic_imagebrowser_installer.php on line 17

Warning: Declaration of M_NextGen_Basic_Singlepic::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_basic_singlepic/module.nextgen_basic_singlepic.php on line 100

Warning: Declaration of C_NextGen_Basic_SinglePic_Installer::install() should be compatible with C_Gallery_Display_Installer::install($reset = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_basic_singlepic/class.nextgen_basic_singlepic_installer.php on line 16

Warning: Declaration of M_NextGen_Basic_Tagcloud::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_basic_tagcloud/module.nextgen_basic_tagcloud.php on line 141

Warning: Declaration of C_NextGen_Basic_Tagcloud_Installer::install() should be compatible with C_Gallery_Display_Installer::install($reset = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_basic_tagcloud/class.nextgen_basic_tagcloud_installer.php on line 21

Warning: Declaration of M_Widget::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/widget/module.widget.php on line 54

Warning: Declaration of M_Third_Party_Compat::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/third_party_compat/module.third_party_compat.php on line 115

Warning: Declaration of M_NextGen_XmlRpc::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/nextgen_xmlrpc/module.nextgen_xmlrpc.php on line 630

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; nggLoader has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/ngglegacy/nggallery.php on line 10

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; NextGEN_shortcodes has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/ngglegacy/lib/shortcodes.php on line 11

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; nggMeta has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/ngglegacy/lib/meta.php on line 12

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; nggRewrite has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextgen-gallery.2.0.40/products/photocrati_nextgen/modules/ngglegacy/lib/rewrite.php on line 13

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; NextendSmartSlider2Widget has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/plugins/nextend-smart-slider2-full/widget.php on line 3

Warning: Declaration of GKMenuWalker::start_lvl(&$output, $depth) should be compatible with Walker::start_lvl(&$output, $depth = 0, $args = Array) in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/classes/class.menu.walker.php on line 122

Warning: Declaration of GKMenuWalker::end_lvl(&$output, $depth) should be compatible with Walker::end_lvl(&$output, $depth = 0, $args = Array) in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/classes/class.menu.walker.php on line 122

Warning: Declaration of GKMenuWalker::start_el(&$output, $item, $depth, $args) should be compatible with Walker::start_el(&$output, $object, $depth = 0, $args = Array, $current_object_id = 0) in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/classes/class.menu.walker.php on line 122

Warning: Declaration of GKMenuWalker::end_el(&$output, $item, $depth) should be compatible with Walker::end_el(&$output, $object, $depth = 0, $args = Array) in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/classes/class.menu.walker.php on line 122

Warning: Declaration of GKMenuWalkerMobile::start_lvl(&$output, $depth) should be compatible with Walker::start_lvl(&$output, $depth = 0, $args = Array) in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/classes/class.menu.walker.mobile.php on line 100

Warning: Declaration of GKMenuWalkerMobile::end_lvl(&$output, $depth) should be compatible with Walker::end_lvl(&$output, $depth = 0, $args = Array) in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/classes/class.menu.walker.mobile.php on line 100

Warning: Declaration of GKMenuWalkerMobile::start_el(&$output, $item, $depth, $args) should be compatible with Walker::start_el(&$output, $object, $depth = 0, $args = Array, $current_object_id = 0) in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/classes/class.menu.walker.mobile.php on line 100

Warning: Declaration of GKMenuWalkerMobile::end_el(&$output, $item, $depth) should be compatible with Walker::end_el(&$output, $object, $depth = 0, $args = Array) in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/classes/class.menu.walker.mobile.php on line 100

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; GK_Comments_Widget has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/widgets.comments.php on line 9

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; GK_NSP_Widget has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/widgets.nsp.php on line 9

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; GK_Social_Widget has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/widgets.social.php on line 9

Deprecated: Methods with the same name as their class will not be constructors in a future version of PHP; GK_Tabs_Widget has a deprecated constructor in /home/wordpress/podatki-czestochowa.pl/wp-content/themes/_gavern/gavern/widgets.tabs.php on line 9

Deprecated: Wywołana metoda konstruktora klasy WP_Widget w GK_Comments_Widget jest przestarzała od wersji 4.3.0! Zamiast niej użyj __construct(). in /home/wordpress/podatki-czestochowa.pl/wp-includes/functions.php on line 4806

Deprecated: Wywołana metoda konstruktora klasy WP_Widget w GK_Social_Widget jest przestarzała od wersji 4.3.0! Zamiast niej użyj __construct(). in /home/wordpress/podatki-czestochowa.pl/wp-includes/functions.php on line 4806

Deprecated: Wywołana metoda konstruktora klasy WP_Widget w GK_NSP_Widget jest przestarzała od wersji 4.3.0! Zamiast niej użyj __construct(). in /home/wordpress/podatki-czestochowa.pl/wp-includes/functions.php on line 4806

Deprecated: Wywołana metoda konstruktora klasy WP_Widget w GK_Tabs_Widget jest przestarzała od wersji 4.3.0! Zamiast niej użyj __construct(). in /home/wordpress/podatki-czestochowa.pl/wp-includes/functions.php on line 4806

Deprecated: Wywołana metoda konstruktora klasy WP_Widget w C_Widget_Gallery jest przestarzała od wersji 4.3.0! Zamiast niej użyj __construct(). in /home/wordpress/podatki-czestochowa.pl/wp-includes/functions.php on line 4806

Deprecated: Wywołana metoda konstruktora klasy WP_Widget w C_Widget_MediaRSS jest przestarzała od wersji 4.3.0! Zamiast niej użyj __construct(). in /home/wordpress/podatki-czestochowa.pl/wp-includes/functions.php on line 4806

Deprecated: Wywołana metoda konstruktora klasy WP_Widget w C_Widget_Slideshow jest przestarzała od wersji 4.3.0! Zamiast niej użyj __construct(). in /home/wordpress/podatki-czestochowa.pl/wp-includes/functions.php on line 4806

Deprecated: Wywołana metoda konstruktora klasy WP_Widget w NextendSmartSlider2Widget jest przestarzała od wersji 4.3.0! Zamiast niej użyj __construct(). in /home/wordpress/podatki-czestochowa.pl/wp-includes/functions.php on line 4806
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Rozliczenie VAT przy sprzedaży samochodu wykorzystywanego do działalności


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W związku ze zmianą przepisów w zakresie podatku od towarów i usług, jakie nastąpiły w roku 2014, zmieniła się też sytuacja podatników, dokonujących sprzedaży samochodu osobowego, wykorzystywanego w działalności gospodarczej.

Do końca roku 2013 podatnikowi przysługiwało m.in. zwolnienie w zakresie podatku VAT, na podstawie art. 43 ust.2 ustawy VAT, pod warunkiem że w stosunku do tego samochodu nie przysługiwało dokonującemu ich dostawy, prawo do obniżenia kwoty podatku należnego o kwotę podatku naliczonego oraz mógł on zostać uznany za towar używany, czyli był użytkowany przez okres co najmniej 6 miesięcy.

Dłużej, bo do dnia 31 marca 2014 r., podatnicy, którym przy nabyciu samochodu osobowego przysługiwało prawo do odliczenia 60% lub 50% podatku VAT, nie więcej jednak niż odpowiednio 6000,00 zł lub 5000,00 zł, przy jego sprzedaży mogli skorzystać ze zwolnienia z VAT, na podstawie par.3 ust.1 pkt. 20 rozporządzenia Ministra Finansów w sprawie zwolnień od podatku od towarów i usług oraz warunków stosowania tych zwolnień (Dz.U. 2013, poz. 1722).

Od 1 kwietnia 2014 r. sprzedaż samochodu osobowego, wykorzystywanego do działalności gospodarczej, podlega opodatkowaniu podatkiem VAT, według stawki 23% z wyjątkiem przypadku, kiedy ów samochód, wykorzystywany był wyłącznie na cele działalności zwolnionej od podatku VAT.

Podatnik ma jednak pewne możliwości odzyskania wcześniej nieodliczonego podatku VAT. Podstawy tych możliwości należy szukać w przepisie artykułu 90b ustawy VAT, który to przepis wprowadza możliwość korekty podatku naliczonego. Bowiem, jak wskazano w art. 11 ust.2 ustawy o zmianie ustawy o VAT oraz niektórych innych ustaw (Dz.U. 2014.poz. 312) art. 90b ust.1 pkt.2 oraz ust.6 ustawy VAT, stosuje się również odpowiednio do sprzedaży pojazdów samochodowych, przy nabyciu których podatnikowi przysługiwało ograniczone prawo do odliczenia VAT.

Zatem przy dokonywaniu sprzedaży samochodu osobowego, przy nabyciu którego przysługiwało podatnikowi ograniczone prawo odliczenia podatku VAT, po dniu 31.03.2014 r., należy dokładnie przeanalizować przepisy art. 90b ustawy VAT.

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