Removing a taxpayer from the VAT register ex officio, after blocking his accounts, may take place by performing a substantive and technical action and does not require the form of a tax decision or notification to the taxpayer – stated the Supreme Administrative Court in a resolution composed of seven persons. According to the Supreme Administrative Court, deleting a taxpayer from the VAT register is not covered by the tax procedure standards, so issuing a decision is inadmissible in this situation.
Source Prawo.pl
