- The Polish tax authorities can remove taxpayers from the VAT register without a tax decision.
- The removal from the register does not require a tax decision, according to the Supreme Administrative Court.
- The removal can be challenged in administrative court, and the tax authorities must justify their actions.
- The issue dates back to January 2017 when provisions allowing tax authorities to remove firms from the VAT register without notification were introduced.
Source: podatki.gazetaprawna.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.