VAT refund denied for late cash register installation; partial loss of input tax applies only to affected turnover.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court partially allowed the taxpayer's appeal regarding VAT input tax deduction after the lower court revoked a tax authority decision. The taxpayer operated 85 stores and failed to install required cash registers by the statutory deadline, resulting in a tax liability assessment. The court held that while the late installation caused a loss of input tax deduction rights, this penalty must be proportional and apply only to the specific turnover that should have been recorded, rather than the entire period.
Legislator headnote
AI generatedArt. 29 ust. 1 ustawy o podatku od towarów i usług; Art. 29 ust. 2 ustawy o podatku od towarów i usług: The failure to install cash registers by the deadline results in the loss of the right to deduct input tax, but this loss is limited proportionally to the turnover that was subject to mandatory recording.