Prolonging the VAT refund by tax authorities due to the need to verify the legitimacy of this refund is a common practice. However, it is not uncommon for such an extension to occur in violation of the law. Administrative courts more and more often stand on the side of taxpayers and find that the tax authorities have failed to meet the conditions for an effective extension of the VAT refund deadline. This issue was dealt with in the recent resolution of the Supreme Administrative Court of 21 September 2020, ref. act I FPS 1/20.
Source MDDP
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