- The Provincial Administrative Court in Wrocław ruled that tax authorities must have reliable evidence to support allegations of VAT carousel fraud.
- The court emphasized that premature or hasty conclusions about a taxpayer’s involvement in fraud can harm the company’s reputation and business transactions.
- The court annulled a decision by tax authorities that found a company guilty of participating in a VAT carousel scheme.
- The court found that the tax authorities did not have sufficient evidence to prove the company’s knowledge of the fraudulent scheme.
- The court considered factors such as the company’s lack of interest in the origin of goods, acceptance of suspiciously low prices, and minimal financial risk.
- The court concluded that the tax authorities’ decision was based on speculation and not on concrete evidence.
Source: krgroup.eu
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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