- TSUE ruled that tax offices cannot automatically remove companies from the VAT register for tax arrears.
- Authorities must first investigate the reasons for the arrears and the behavior of the entrepreneur.
- The ruling could protect thousands of companies from disproportionate sanctions and irreversible losses.
- Removal from the VAT register can expose a company to financial losses.
- Polish law allows removal from the VAT register if a company stops taxable activities or issues false invoices.
- Companies not submitting VAT declarations for three consecutive months or a quarter can also be removed.
- The Warsaw Administrative Court emphasized the need to protect taxpayers from hasty and unjustified removal from the VAT register.
- Reinstatement in the register does not compensate for all negative effects of removal.
Source: ksiegowosc.infor.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.
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