- 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.
