- Extension of VAT refund deadline remains undecided
- Supreme Administrative Court did not issue a resolution
- Uncertainty if judicial review covers previous unchallenged decisions on VAT refund extensions
- Eleven decisions extended the VAT refund deadline
- Errors found in decisions extending the VAT refund deadline
- No complaints were filed
- According to VAT law, tax authorities can extend the refund deadline if additional verification is needed
- Constitutional Tribunal previously ruled the law does not inherently violate taxpayer rights
- Tribunal acknowledged potential for unjustified verification leading to taxpayer harassment
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.
