Court Case – VAT sanction is possible after the declaration is corrected

Source prawo.pl

By deciding to submit an adjustment, a taxpayer is indirectly exposed to the establishment of an additional tax liability. This was the conclusion of the Provincial Administrative Court in Warsaw. According to experts, it is completely against the law. The regulations specify the amount of the sanction, but do not give the authorities the power to impose it – especially in the case of post-control correction of the declaration.

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