Bestcena did not sell phones. She rented them and it is possible that customers will have to give them back

The popular store bestcena.pl, which sold smartphones at the cheapest prices in Poland, stopped selling. The Tax Office has blocked the company's account, but the problem may also reach Bestcena's clients. According to the regulations, Bestcena did not sell smartphones, but rented them to consumers. So smartphones are still the property of Bestcena.

Best Price has a problem

This is not a routine audit of the Tax Office. Normal control does not involve blocking the company's account and stopping sales. Therefore, suspicions fall on whether Bestcena paid VAT - as Bezprawnik writes :

From January 9 to today, prices for all products have risen significantly. It can be assumed that the increase is approximately 23%. And this is the VAT rate on products sold in Bestcena. For example, an iPhone 8+ with 128GB memory cost PLN 2,915 on January 9. Now it costs 3453 PLN. As if someone decided to add VAT to the value of the product.

This raises serious doubts about what is currently happening in the store. Recently, we wrote about problems obtaining an invoice from Bestcena.pl . We were wondering if this is not the result of ambiguity in the payment of VAT by a foreign entity to which the store Bestcena.pl was registered. We can guess that the tax office finally said enough and decided to subject the company to detailed control. As reported, losses in VAT could be up to several million zlotys.

Customers may have a problem

If the audit of the Tax Office is unsuccessful for Bestcena and shows, for example, not paying VAT or other serious errors in business operations, then the problem may also reach customers.

According to the regulations available on bestcena.pl, customers may not purchase equipment, but only rent equipment and pay a deposit.

The regulations are terribly long. When you try to copy it to a document, it has 63 A4 pages. More specifically, counting 142,000 characters, which translates to 19 thousand. words. The average reading speed is about 200 words per minute, i.e. the client needed 95 minutes to read the Best Price regulations. I doubt that any of Bestcena's customers would decide to do so. Because if he read, he probably would not buy, because the regulations have a lot of entries that should arouse attention, fears and controversy.

Here they are:

1.2 The legal relationship arising on the basis of these General Terms and Conditions and related to legal acts is a rental relationship, based on which the Lessee rents from the Lessor the goods specified in a given order (hereinafter referred to exclusively as the "Agreement"), with more detailed terms of the Agreement set out these General Terms and other related legal actions aimed at concluding the Agreement, carried out by the Contracting Parties before the conclusion of the Agreement and / or during the conclusion of the Agreement. Goods offered for rent can be selected by browsing the catalog of offered goods on our website https://bestcena.pl .

Although the controversial record is number 1.2, it is not at the top of the rules page. Before Bestcena proceeds to show the customer the commercial terms and conditions of the offer for people who are consumers, it presents another long regulations that a little sleepy vigilance.

The above point suggests that Bestcena does not sell smartphones and other consumer electronics. She only rents them to clients.

2.6 The contract is an agreement resulting from the confirmation of the Tenant's order and its acceptance by the Lessor, the content of which is the rental of relevant goods, movables or other tangible or intangible assets, which results in the Lessor's obligation to provide the Lessee with the Subject of the Lease and gives rise to further obligations in accordance with the Agreement and the General Conditions , and on the part of the Lessee there is an obligation to accept the Subject of the Lease, take care of it and deal with it in accordance with the Agreement and General Terms and Conditions and to pay the price and perform other obligations in accordance with the Agreement and General Terms and Conditions. By concluding the Agreement, the Lessor transfers to the Lessee the right to use the Subject of the Lease on the agreed date.

2.7 The order is an electronic form of ordering services by the Lessee from the Lessor via the Website or another form of expression by the Lessee of the conclusion of the Agreement with the Lessor with the above-mentioned content, e.g. by phone, email or other means of remote communication. In the order, the Lessee undertakes to properly discharge the obligations under the Agreement and confirms that he is aware of the content of the Agreement and the type of legal relationship between the Lessor and the Lessee and that he is obliged to pay the price and the deposit . By sending the Order and ticking the appropriate box in the Order, the Lessee also confirms that he has read the content of these General Terms, read and understood them, and undertakes to comply with them.

At these points, rental appears again. The consumer receives confirmation that the equipment rents, that he should take care of him and must pay the price and the deposit. There are no such entries in the regulations of normal electronics stores.

2.9. The subject of the Lease are goods, movables or other tangible or intangible assets that can be specified and which can be the Subject of the Lease, so that there is no doubt as to their nature and definition. The Subject of the Lease in connection with a specific contract is always the Subject of the Lease specified in the relevant Tenant's Order, towards which the Tenant has shown his interest on the Website through the Order and its sending to the Lessor.

2.10 Sale in connection with the Agreement always means the sale of the Service , regardless of whether the term is used in any sense and context in relation to the Lessee and regardless of the means of communication.

Bestcena emphasizes that it rents goods and movables and that in the store bestcena.pl sale means the sale of a service. We buy a rental service, not a product, as is the case in other stores.

2.14 The date on documents issued in connection with the Agreement is the date from which the Agreement becomes valid when the Lessee accepts the Subject of the Lease , i.e. it is a different date than the date of the Order.

Bestcena emphasizes that the consumer only accepts the item. He doesn't buy it.

So what do we pay for? Of course, for rent

2.15 The price is the amount of rent that must be paid by the Lessee for the use of the Subject of the Lease based on the Agreement with the Lessor in the mode and on the conditions specified in the Agreement and the General Conditions. The price is also a fee for all Services used by the Tenant and provided by the Lessor. The rental price for the Subject of the Lease is EUR 0.02 per year (unless otherwise specified) during the term of the Agreement , with the Rental prices included in the invoice issued by the Lessor, which is delivered to the Lessee in the manner specified in the General Terms and Conditions. The price is always understood as Deposit, i.e. the first payment made by the Lessee or the Customer of Services to the Lessor.

2.16 The deposit is the amount that the Lessee must pay to the Lessor when concluding the Agreement and which serves only as security in the event of extraordinary events that may or may not occur in the future during the term of the contract (e.g. damage, loss or other depreciation of the Subject of the Lease) . The deposit is the amount to be refunded if the terms of the Agreement and the General Conditions have been met. The deposit is received directly by the Lessor or by a Commercial Representative on behalf of and for the benefit of the Lessor or by a third party on behalf of and for the Lessor, by the Commercial Representative or a third party. The amount of the deposit is determined by the Lessor or by a Sales Representative or a third party appointed by the Lessor, and its initial amount is given in the catalog of goods, and the final amount is given in the order confirmation. After receiving the deposit, the Lessor issues a written confirmation to the Lessee, which may also be called an invoice .

Rent and deposit are concepts familiar to anyone who once rented anything. Bestcenes appear many times in the regulations.

In the regulations we can read that the "invoice" is an invoice by name only. It really is just a confirmation of receipt of the deposit.

5.10 The Lessee is obliged to avoid using the Lease Object in a way that causes serious damage, primarily by exposing the Lease Object to inappropriate external conditions. The Lessee is obliged to take care of the Subject of the Lease so that it is not stolen, lost, damaged or destroyed. The Insurance of the Subject of Rental against loss, damage and destruction is borne entirely by the Lessee at his own expense.

5.12. The Lessee is obliged to take care of the Lease Object and to care for it properly and to ensure regular maintenance of the Lease Object in accordance with the manufacturer's procedures specified for the Lease Object. The Lessee bears full responsibility if he uses the Subject of the Lease in a way that goes beyond the recommendations and instructions of the producer of the given Subject of the Rental or when the Subject of the Rental is used for a purpose other than intended.

The Best Price reminds several times that equipment should be taken care of. They care so much because the equipment is still their property.

5.13 The Lessee is obliged to inform the Lessor about all facts related to the Subject of the Lease and Services, which may be relevant for the use of the Subject of the Lease and the proper provision of Services. The Lessee is first of all obliged to inform the Lessor by February 15 of each calendar year of the term of the Contract on the technical condition of the Subject of the Rental as at the end of the previous calendar year , by completing the form that can be found on the Website or by printing and delivering the completed form to the address of the Sales Representative . At the same time, the Lessee is obliged to inform the Lessor or Sales Representative without undue delay about the change of identification data, in particular the address and electronic address.

Something I feel that none of Bestcena's customers complied with this point of the regulations. And that's not nice. The tenant should be informed about the technical condition of his property.

Rental time, return of equipment and its further sale

We already know that according to the cited regulations, Bestcena provides rental services. Best Price customers The landlords are probably interested in how long they can use the equipment.

12.1 The contract is concluded for an indefinite period from the date of issue of the Subject of Tenant Lease and payment of the Deposit, unless these General Terms provide otherwise.

A contract of indefinite duration may seem like good news. Customers who think they bought something on Bestcena can use the rented equipment for as long as they want.

However, the problem is different. Equipment is still the property of Bestcena and should be taken care of. Take care but not repair, sell, etc.

5.11. The Lessee has no right to interfere with the Subject of the Lease or make changes to the Subject of the Lease, its modifications and repairs . In the event of any defects in the Subject of the Lease, the Lessee is obliged to immediately inform the Lessor and / or the Sales Representative of this fact and indicate what defects have occurred in the Subject of the Lease and allow the inspection of the Subject of the Lease, if the Lessor / Commercial Representative clearly does not specify any other way of determining and remove the defect, e.g. in accordance with the instructions on how to follow the Warranty Procedure.

In connection with the above-cited entries, it is also forbidden to sell equipment from Bestcena. Reselling someone else's property is, according to Polish law, appropriation, which, depending on the value of the object, may be considered an offense or crime.

If the value of the appropriated property was higher than 1/4 of the minimum wage, then we are dealing with a crime prosecuted ex officio. The minimum salary was set in 2020 at PLN 2,600. 1/4 of this amount is PLN 650.

Therefore, you can interpret the case in this way - if you sold or resell a product from Bestcena for over PLN 650 to someone, you have committed a crime prosecuted by public prosecution.

The problem may have a person who bought equipment from someone who had it with Bestceny. If its value exceeded PLN 650, we can assume that there has been a crime - appropriation. The purchase of items obtained by means of a prohibited act is, however, a receiving service.

Misappropriation in Polish law is subject to a penalty depending on the value of the item . For something cheaper than 1/4 of the minimum wage, you will be arrested for up to 30 days, a penalty of restriction of liberty or a fine. In the case of more expensive items, imprisonment for up to 3 years. If it is interpreted that Bestcena entrusted the consumer with the equipment, the sale of the entrusted phone is punishable by 3 to 5 years imprisonment.

For the handling provided for imprisonment from 3 months to 5 years, in the qualified type from 1 to 10 years, in privileged - up to 2 years, restriction of liberty or a fine.

It is possible that in the course of future proceedings and activities, even the Tax Office, rental agreements will be terminated. Termination of contracts should not, however, result in the return of the rented equipment.

17.6 If the Lessee does not agree to a significant Change to the Terms of the Agreement, he has the right to withdraw from the Agreement without any sanctions at the latest within one month of notification of the relevant significant change. The above shall not affect the return of the Subject of the Lease and rights related to the return of the Deposit and the consideration of the Lessor's claims in the Deposit.

According to the regulations, the termination of the contract due to the lack of acceptance of the new conditions does not result in the need to return the equipment.

17.12 The regulations of this part shall apply in the same way to changes and validity of the Price List and, as the case may be, changes to separate contractual terms, if they have been issued by the Lessor, unless otherwise provided. The current and current Price List is an attachment to the General Conditions and is also published on the website. Price list changes are published on the website.

Interestingly, according to the regulations, any change in the price list on bestcena.pl can be considered a reason to terminate the lease. It could be a gate for consumers who think they bought something at Bestcena but are actually just renting it. And it is probably worth using this option, because - I remind you - "The price for renting the Subject of the Lease is 0.02 EUR per year (unless otherwise agreed) during the term of the Agreement".

Finally, the darkest scenario

It cannot be ruled out that if the audit of the Tax Office ends unfavorably for Bestcena, the company's assets will be seized. And yet the phones that customers rent are still her property. Then the Tax Office or bailiffs could ask all Bestcena customers to return the equipment or the equivalent amount.



Bestcena did not sell telephones. She rented them and it is possible that customers will have to give them back

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