Supreme Court allows VAT penalty for falsely inflowing input tax in records violating statutory obligations.

The Supreme Court of Poland allowed the extraordinary revision by the President of the Administrative Court, overturning the lower court's decision. The court found that the civil company falsely inflated input tax by including costs for a car not in use and interest payments on a loan, violating specific VAT record-keeping obligations. Consequently, the court ruled that such falsification constitutes a breach of statutory duties, justifying the application of the triple penalty for overvalued input tax.