- A taxpayer can recover an overpayment if they applied an incorrect VAT rate when selling goods to a consumer. The Supreme Administrative Court ruled that the taxpayer has the right to correct the declared tax and receive a refund, even if they did not bear the economic burden of the tax. The sale of a property was exempt from VAT, and the buyer was informed they would need to pay the civil law transaction tax (PCC) if the transaction was VAT-exempt.
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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