Supreme Administrative Court Decision: Taxpayer wins VAT deduction case due to insufficient evidence

On May 29, 2024, the Polish Supreme Administrative Court (NSA), after twice postponing the publication of the judgment, annulled the judgment of the Provincial Administrative Court in Gdańsk, assuming that, contrary to the Provincial Administrative Court’s judgment, the tax authorities did not collect sufficient evidence to undermine the taxpayer’s good faith.

In its judgment (ref. No. I FSK 423/20), the Supreme Administrative Court did not agree with the court of first instance regarding the authorities’ demonstration of the justification for depriving the taxpayer of the right to deduct VAT shown on invoices documenting the purchases of goods and services.

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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