- Taxpayers who have overpaid VAT in relation to consumer transactions have gained a new ally in the form of the Advocate General Juliane Kokott.
- The Advocate General stated that the practice of Polish tax authorities, which involves refusing to acknowledge overpayments, is inconsistent with EU regulations.
- Taxpayers have faced difficulties in obtaining refunds for overpaid VAT when the overpayment is due to the use of a higher VAT rate than necessary.
- The issue has affected taxpayers selling prepared meals and providing services in sports and recreational facilities.
- Tax authorities have relied on a resolution by the Economic Chamber of the Supreme Administrative Court, which states that overpayment does not occur if the taxpayer did not suffer a financial loss.
- However, this resolution has been questioned, and courts have increasingly distanced themselves from it in recent years.
Source: ksiegowosc.infor.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
