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Silesian company wins VAT refund case, but only half of interest awarded

  • A well-known Silesian company specializing in re-exporting new cars won a refund of overpaid VAT
  • However, they lost the dispute over the interest on the overpayment
  • The company only received a prolongation fee, which is half the amount of interest they were seeking
  • The company had previously faced financial difficulties due to frozen capital
  • The tax authorities extended the deadline for the VAT refund, leading to the company only receiving a prolongation fee
  • The company also demanded that the extensions of the VAT refund deadlines be considered unjustified, but the court ruled against them
  • The dispute began with the submission of VAT declarations in 2019, followed by tax audits and extended deadlines for VAT refunds
  • The tax authorities cited reasons such as verifying foreign contractors and the validity of the VAT refund for the extended deadlines
  • The company filed complaints against the extended deadlines for VAT refunds, arguing that the tax authorities had never questioned their VAT returns before 2019

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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