- The Polish Supreme Administrative Court (NSA) held that when a VAT refund deadline has been extended multiple times, judicial review covers only the specific extension decision challenged by the taxpayer.
- Earlier extension decisions for the same settlement period are not reviewed if they were not appealed and remain in legal force.
- An exception applies only where the earlier decisions contain serious legal defects that could justify extraordinary reversal procedures and undermine their effective entry into legal circulation.
- The ruling matters for taxpayers because repeated VAT refund extensions can significantly affect liquidity, and inaction against earlier extension orders may have lasting consequences.
Source: prawo.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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