Lack of procedures in the company may have a negative impact on VAT settlements

The recent judgment of the Supreme Administrative Court of October 14, 2022 (reference number I FSK 1323/18) concerns the very sensitive issue of inventory shortages and the possible retention of the right to deduct VAT. The Supreme Administrative Court once again indicates that failure to comply with internal procedures, including the lack of control over the employed employees, may have a negative impact on the taxpayer’s VAT settlements.

Source MDDP

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