WSA: No Such Thing as Self-Updating Extension of VAT Refund Deadline

WSA stated that there is no self-updating provision for extending the VAT refund deadline
The head of the tax office cannot issue new decisions to extend the refund deadline after the decision of the first instance authority has been revoked
The VAT refund deadline is usually 60 days, but it can be shortened or extended depending on the circumstances
The head of the tax office can extend the VAT refund deadline to verify the validity of the refund
Extending the VAT refund deadline can lead to the liquidation of a company, as ruled by the Provincial Administrative Court in Warsaw

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.