Tax authorities can no longer automatically impose an additional VAT liability. Its amount must be adjusted to the “misconduct” of the taxpayer. The change is the result of the CJEU ruling, but it took place only two years after the judgment was published. According to experts, at that time the tax office should not apply sanctions at all to taxpayers who were not fraudsters and did not act in bad faith. Those who have paid may request a refund.
Source: prawo.pl
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