- The Supreme Administrative Court on June 16, 2025, refused to adopt a resolution on a key issue regarding VAT refunds.
- The dispute centered on whether administrative courts can review previous, unchallenged decisions when examining a decision to extend a VAT refund.
- Tax offices can issue decisions to extend VAT refund deadlines if additional verification is needed, but issues arise when extensions are issued without justification.
- Taxpayers can appeal such decisions, but often do not, hoping for a quick resolution.
- In the case discussed, a taxpayer received eleven extension decisions and appealed only the last one, which was overturned by the Regional Administrative Court.
- Both parties filed cassation complaints against the Regional Administrative Court’s decision.
- The Supreme Administrative Court noted discrepancies in court rulings and referred the legal issue to an expanded panel of seven judges.
- There are two opposing interpretations: one allowing review of previous decisions and another treating each extension as a separate matter.
Source: mddp.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.
