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Bank account freeze is not enough to remove from VAT register

  • The blocking of a bank account is not enough to remove a company from the VAT register.
  • The Provincial Administrative Court in Poznań ruled that another condition must be met for the tax office to remove a company from the active VAT taxpayers register.
  • The tax office cannot automatically remove a company from the register after blocking its bank account.
  • The removal from the register requires a separate condition to be fulfilled.
  • The court ruling states that removal from the register is a material-technical activity and does not require a tax procedure or notification to the taxpayer.
  • The simplified procedure can lead to abuses in the application of the rules regarding the blocking of bank accounts and removal and restoration of VAT registration.
  • The tax office argued that the removal from the register was a direct consequence of blocking the bank account, but the court disagreed.
  • The court highlighted significant differences in the wording of the relevant provisions.
  • The blocking of a qualified entity’s bank account can be requested for up to 72 hours if there is a risk of tax fraud.
  • The removal from the active VAT taxpayers register is governed by different provisions and requires specific reasons listed in the VAT Act.

Source: podatki.gazetaprawna.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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