DOA international support warranty transfer case

Dear Dell Support,
  the problem concerns an international support case.
  The hardware (Dell Venue 11 PRO 7139) was purchased from a Dell partner in Poland.
  The partner (re-seller) has transferred the hardware from UK to Poland.
  The ownership as well as the service tag have also been transferred.
  Unfortunately the polish technical support department stated,
  that the hardware is a subject to DOA (Dead On Arrival) case.
  The technical support department in Poland also states,
  that the DOA document can only be issued in UK (as origin).
  The technical support department in UK states the opposite.
  Both departments are not allowed to communicate with each other.
  Which party is the responsible one?
  Can you please help me?