WSA: Removal from the VAT register does not exempt from court costs

• A company filed a cassation complaint and requested exemption from court costs due to financial difficulties.
• One of the arguments was the removal from the active VAT taxpayers register.
• The Administrative Court in Gorzów Wielkopolski ruled that removal from the register does not justify granting legal aid.
• The burden of proof was on the company to demonstrate its inability to cover the full costs of the proceedings.
• The court emphasized that the company must secure financial resources for participation in court proceedings.
• The court found that the company continued its economic activity and was not facing bankruptcy or liquidation.
• The court stated that removal from the active VAT taxpayers register does not imply the end of the company’s existence.
• The fact that one of the company’s bank accounts was seized did not justify granting legal aid.
• The court suggested that the company should seek financial assistance from its shareholders rather than relying on state budget funds.

Source: prawo.pl

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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