Deleting a taxpayer from the VAT register may prove ineffective

Removal from the VAT register practically makes it impossible to conduct business activity. Such a far-reaching sanction should therefore be applied with the utmost caution. The Provincial Administrative Court agreed with the resolution of the Supreme Administrative Court that before making a removal, the head of the tax office should collect appropriate evidence, even though he does not conduct formal tax proceedings – writes Piotr Świstak, partner of GWW Tax.

Source Prawo

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