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Court supports the position of the State Tax Service regarding the amount of tax liability

  • The court upheld the position of the State Tax Service regarding the determination of the amount of tax liability for VAT and corporate income tax.
  • The court concluded that the monetary obligations must be paid within ten days from the day of their approval, not from the receipt of a new tax notification-decision.
  • The court emphasized that the taxpayer’s arguments regarding the unlawfulness of the challenged tax notifications-decisions do not refute the reasoned conclusions of the lower courts.
  • The disputed tax notifications-decisions were issued as a result of the judicial appeal of previous (revoked) tax notifications-decisions and cannot be considered separately from the entire appeal procedure.
  • The cassation appeal of the taxpayer was dismissed by the Cassation Administrative Court.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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