An incorrect invoice does not automatically result in tax fraud

On January 12, 2024, the Supreme Administrative Court issued a judgment in which it found that the taxpayer had the right to submit an adjustment to the tax base and then apply for a declaration of tax overpayment, because not every incorrectly issued invoice should be considered tax fraud or tax abuse, and the party that committed it consciously participated in it and did not eliminate the threat to public finances.

Source PwC PL

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