Withholding Tax – Car rent

Dear Sirs,
I have a practical case which would help me understanding the issue of withholding tax and calculating tax tiability.

There is a car rented from Czech (CZ) company to Polish (PL) company. Payer PL according to double tax treaty and polish CIT act withhold 10% withholding tax when paying for the rental to CZ. CZ depreciate the car as its asset. CZ main line of business is providing HR services within Czech Republic and the car rented to PL is incidental issue.

Calculation of tax liability of CZ (car only)
Revenue rental full amount 400 000
Costs – car depreciation 350 000
Income 50 000
Tax 19% 9 500
Less tax credit for Polish tax paid by PL 40 000: limit 9 500
Tax liability 0

Questions:
1. What is the net effect of the “car” issue for CZ?
400 000 will be included as revenue, 350 000 as costs, 40 000 tax withholded as not-taxable cost (other general costs), 0 as tax –> Will net result be +10 000 for the CZ company?

2. As I understand revenues (400 000) and costs (350 000) will be included in the CIT declaration together with other revenues and costs of the company and at the end tax credit for Polish tax paid (10%) will be credited in the amount of 9 500 (which amount is calculated separately)?

Thank you in advance,
Tomasz