III RN 60/00
AI generated
Customs value change triggers refund interest from payment date regardless of tax authority fault.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court allowed the taxpayer's claim for interest on the refunded VAT, ruling that the three-month refund period starts from the date of the original tax payment. The court found that the customs authority's error in valuing the goods caused an overpayment, which was later corrected. Consequently, interest accrued from the payment date because the delay in refunding was not attributable to the taxpayer.
Legislator headnote
AI generatedArt. 29 ust. 1, ust. 2 pkt 3, ust. 3 ustawy o zobowiązaniach podatkowych: The three-month period for refunding overpaid tax begins from the date of payment; interest accrues from the date of overpayment regardless of whether the tax authority's delay was intentional.
Keywords
AI generated
customs value determination
overpaid tax refund
interest on overpayment
tax authority fault
VAT refund period
administrative error
statutory interest calculation
Cited Legislation
AI generatedart. 29 ust. 1 oraz ust. 2 pkt 3 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych
art. 11 ust. 2 zdanie pierwsze ustawy z dnia 8 stycznia 1993 r. o podatku od towarów i usług oraz o podatku akcyzowym
art. 29 ust. 3 ustawy o zobowiązaniach podatkowych
art. 38 ust. 2 ustawy z dnia 11 maja 1995 r. o Naczelnym Sądzie Administracyjnym
art. 39312 KPC w związku z art. 10 ustawy z dnia 1 marca 1996 r. o zmianie Kodeksu postępowania cywilnego