- The Naczelny Sąd Administracyjny (NSA) has ruled that the removal of a taxpayer from the register of active VAT taxpayers can be done through a material-technical action.
- The NSA stated that any actions taken by tax authorities must comply with the provisions of the Tax Ordinance.
- The NSA argued that the removal of a taxpayer from the register does not require a tax decision, as there is no proceeding or decision involved according to the VAT law.
- The NSA emphasized that while important taxpayer rights must be decided through a decision, it is not necessary in the case of removal from the register.
- The Tax Ordinance does not specifically require a decision for removal from the register.
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.
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