- Fiskus must investigate if fraud occurred before imposing VAT sanctions.
- VAT sanctions are not meant to punish taxpayers for mistakes, especially during the COVID-19 pandemic, but to prevent abuse by dishonest taxpayers.
- The European Court of Justice ruling influenced the decision on VAT sanctions.
- If the ruling had been issued before the tax office’s decision, the office would need to first determine if the company’s actions were fraudulent.
- The tax office must revisit the case to assess if additional tax obligations are justified.
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.
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