- The use of individual interpretations by tax authorities has become increasingly common, but obtaining them can be difficult or even impossible in some cases.
- The unpredictability of interpretation practice in the field of VAT has led to situations where taxpayers face the need to correct long-term settlements.
- While individual interpretations can provide a level of comfort, they may not always provide the level of protection assumed by the taxpayer, and the authorities often shift a significant part of the responsibility for the interpretation of regulations to taxpayers.
- In some cases, obtaining an interpretation may not be necessary, especially when the unfavorable approach of the tax authorities is opposed by a number of positive judgments of administrative courts.
- Eventually, the tax authorities will have to change their approach.
Source Deloitte
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