The tax authorities cannot select evidence at their own discretion – reminds the NSA

The tax authority cannot question the taxpayer’s settlement based on evidence of its own choosing, according to the latest ruling of the Supreme Administrative Court. It concerned a case in which the tax authority questioned the settlement of VAT by the commune on the reconstruction of a stadium, based on the testimony of the president of a sports club and information on websites. However, it ignored the evidence presented by a local government unit.

Source Prawo.pl

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