- Last year, the EU court ruled that tax authorities cannot deny the right to deduct VAT just because an activity was invalid under national law
- However, hopes of overturning final decisions of tax authorities or court rulings may be dashed
- Polish courts are now denying the right to reopen proceedings based on objective evidence of fraud or abuse
- Examples of this can be seen in rulings from regional administrative courts in Olsztyn and Rzeszow
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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