III AZP 1/02
AI generated
VAT refund right for registered taxpayer remains valid even after deregistration from the register.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court ruled that a taxpayer retains the right to a VAT refund for excess input tax even after being deregistered from the register. The Court of Appeal had denied the refund because the taxpayer ceased business activities before receiving the payment. The Supreme Court held that the right to the refund was acquired upon filing the correct tax return and cannot be lost due to subsequent deregistration.
Legislator headnote
AI generatedArt. 25 ust. 3 ustawy o podatku od towarów i usług oraz o podatku akcyzowym; A taxpayer who was registered at the time of filing a correct tax return and claimed a refund right does not lose that right upon subsequent deregistration from the register.
Keywords
AI generated
VAT refund right
taxpayer deregistration
acquired rights protection
input tax excess
tax register status
Cited Legislation
AI generatedArt. 25 ust. 3 ustawy z dnia 8 stycznia 1993 r. o podatku od towarów i usług oraz o podatku akcyzowym
Art. 19 ust. 1 ustawy z dnia 8 stycznia 1993 r. o podatku od towarów i usług oraz o podatku akcyzowym
Art. 21 ust. 6 ustawy z dnia 8 stycznia 1993 r. o podatku od towarów i usług oraz o podatku akcyzowym
Art. 9 ustawy z dnia 8 stycznia 1993 r. o podatku od towarów i usług oraz o podatku akcyzowym
Cited Case Law
AI generatedIII SA 827/96