Blocked Bank Accounts Alone Not Grounds for Automatic VAT Deregistration, Court Rules

A court ruled that tax authorities cannot automatically remove a company from the VAT register solely because its bank accounts were blocked under STIR regulations and the block was extended.
The court emphasized that blocking accounts is not the same as removal from the VAT register; removal cannot be automatic.
Authorities must prove the company engaged in activities related to tax fraud, not just cite the possibility.
Similar rulings were made by courts in Łódź (November 2025) and Poznań (January 2024), but both decisions are not yet final.

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.