The tax office will be able to impose VAT sanctions on a discretionary basis

The tax office will be able to reduce the amount of the VAT sanction, but it is not certain whether it can stop imposing it. The decision will be taken after examining the circumstances of the case and the type of irregularities. Experts point to the lack of criteria for such a reduction, which gives officials a lot of discretion. Taxpayers, however, do not have the tools to question their decisions.

Source Prawo.pl

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