An application for WIS for more than one benefit is not subject to consideration (judgment of the Supreme Administrative Court of 25 January 2024, I FSK 2523/21)
The company applied for binding rate information for VAT taxation related to the supply of high storage racks, but the authority refused to proceed because the application did not concern a single supply. The company appealed, and the court agreed with the authority that the application should be for a single benefit. The court considered the refusal to proceed without clarifying the application’s scope as excessively formalistic. The Director of the National Fiscal Information appealed, arguing that the refusal was due to the lack of legal basis for considering multiple benefits. The Supreme Administrative Court agreed with the interpretative authority’s position.
Source Deloitte
