III RN 160/98
AI generated
Taxpayer dismissed for failing to prove VAT declaration submission via registered mail despite payment.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the taxpayer's appeal against a tax authority decision imposing VAT liabilities. The taxpayer argued that he had mailed the required VAT-7 declaration via regular mail and had paid the tax, but lacked proof of delivery. The court ruled that the burden of proving compliance with statutory declaration requirements lies solely on the taxpayer, who failed to provide evidence of the mailed declaration's receipt.
Legislator headnote
AI generatedArt. 10, Art. 19 ust. 1, Art. 26 ustawy o podatku od towarów i usług; The taxpayer bears the burden of proving compliance with statutory declaration obligations, and failure to provide evidence of submission precludes the deduction of input tax.
Keywords
AI generated
VAT declaration submission
burden of proof taxpayer
input tax deduction
regular mail evidence
tax liability assessment
Cited Legislation
AI generatedArt. 10, Art. 19 ust. 1, Art. 26 ustawy o podatku od towarów i usług
Art. 236 ust. 2 Konstytucji Rzeczypospolitej Polskiej
Art. 393 § 1 KPC
art. 236 ust. 2 Konstytucji
Cited Case Law
AI generatedNaczelnego Sądu Administracyjnego w Warszawie z dnia 10 stycznia 1997 r., III SA 1519/95