SAC judgment: the transfer of the VAT surplus is not subject to statute of limitations

The Supreme Administrative Court in the judgment of February 24, 2021, file ref. I FSK 126/20 stated that the right to transfer the VAT surplus is not subject to limitation due to the limitation periods. This is a breakthrough decision, as it deviates from the current position of administrative courts, unfavorable for taxpayers.

Source MDDP

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