Submitting an application for credit of the excess VAT on liabilities does not have any automatic legal effect, it only starts the procedure, and the authority is obliged to issue a decision on credit or refusal. However, since at the beginning there were irregularities in the provisions on the extension of the VAT refund, the subsequent provisions were not effective. This was stated by the Supreme Administrative Court when considering eighteen cases of the company.
Source Prawo.pl
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