Supreme Administrative Court dismissed cassation appeal of a Company, which disputed with Polish tax authorities over initiated against it foreclosure/enforcement.
Case in question concerned almost 70,000.00 PLN of overdue VAT for September 2017. Although the amount that was due was fully paid to the Polish tax authorities, it was transferred from the account of another company. Polish tax officials did not recognize this payment as effective/valid. Following that they informed the Company about the fact, that tax debt was not paid – based on Art. 62b of Tax Ordinance Act paying taxes by entity other than tax payer is allowed only if the tax amount does not exceed 1000 PLN. In consequence, tax authorities laid claim to the full debt amount and since the Company failed to repay it , writ of execution was issued and enforcement authorities took action in order to enforce it.
Source Intertax
