- The Supreme Administrative Court issued a breakthrough ruling regarding the application of bad debt relief in VAT, expanding the possibilities for taxpayers to benefit from this relief.
- The court emphasized that the Polish legislator cannot adopt provisions that are inconsistent with EU law and that the interpretation of provisions should prioritize the broad implementation of taxpayers’ rights under the VAT system.
- The dispute centered around whether the VAT relief for bad debts could be applied despite the expiry of the deadline, considering that the inability to utilize the relief in a timely manner was due to the debtor’s status. Both the Provincial Administrative Court and the Supreme Administrative Court supported the position that the deadline should be omitted if it was impossible or significantly hindered due to incorrect implementation of the VAT Directive by the Polish legislator.
Source MDDP
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