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The tax office cannot return the ball to the taxpayer

Tax authorities cannot shift the responsibility for the legal assessment of the declared facts to the taxpayer. The role of the applicant is to declare the facts, and the authority should assess this declaration in legal terms, not only in accordance with tax regulations. It should also interpret the provisions of numerous non-tax acts, as long as this assessment affects the final tax assessment – it follows from the judgment of the Supreme Administrative Court.

Source prawo.pl

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