Fiscal will not secure sanctions
A decision to secure a sanction cannot relate to an additional VAT liability, according to a ruling by the Supreme Administrative Court, as reported in Rzeczpospolita.
Piotr Kalemba, tax adviser and senior manager cooperating with Thedy & Partners commented on the ruling in the newspaper.
– This is a very important position, because the NSA ruled that the tax office cannot secure itself on the taxpayer’s assets – in terms of VAT sanctions – before issuing a decision, says Piotr Kalemba.
As the expert emphasises, in practice this means that the tax office will not be able to seize e.g. the taxpayer’s accounts for approximate, not yet fully known amounts of the so-called VAT sanctions.
– This is a very favourable interpretation for taxpayers, because it not infrequently happens that the amounts of security, which are only approximate, are much higher than those which ultimately result from assessment decisions. Issuance of a security decision for an additional VAT liability, which in the disputed case amounts to 100 per cent, results in doubling of the funds blocked e.g. in the taxpayer’s accounts. In the light of the NSA’s resolution, this will no longer be permissible, emphasises Piotr Kalemba.
File reference: I FPS 1/23.
The entire article can be read in Rzeczpospolita of 30 May 2023, page A12