- The analyzed judgment of the Supreme Administrative Court is consistent with existing jurisprudence and does not contradict the important ruling of the Court of Justice of the European Union in the Grupa Warzywna case.
- The Supreme Administrative Court distinguishes errors made by the taxpayer and those made by the accounting office, stating that they should be treated differently and are not in the nature of an error as to taxability.
- The dispute arose from a tax authority’s decision to determine additional VAT liability, with both parties referring to the CJEU’s judgment in the Vegetable Group case but drawing different conclusions.
- The complainant argued that the tax authority’s decision did not consider all circumstances and blamed the accounting office for the tax arrears, while the tax authority emphasized that tax obligations cannot be transferred through agreements.
- The Supreme Administrative Court supported the tax authority’s position, highlighting the importance of the taxpayer’s personal liability for tax liabilities and stating that this liability cannot be transferred or avoided through agreements with accounting service providers.
Source MDDP
See also
