III RN 117/01 AI generated

VAT authority jurisdiction determined by place of taxable acts, not general business location or later changes.

Case Number III RN 117/01

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 2002-07-09

Outcome Dismissed

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the extraordinary review regarding the competent tax office for VAT liability. The court found that the correct authority was the office in Łódź-B, as the company performed taxable acts there during the tax year in question. The court ruled that the phrase 'place of performing acts' refers specifically to taxable activities, not the general business location, and that subsequent changes to the business address do not alter jurisdiction for past tax periods.

Legislator headnote

AI generated

Art. 4 pkt 10 ustawy o podatku od towarów i usług oraz o podatku akcyzowym; The competent tax office is determined exclusively by the place where taxable acts were performed, and this jurisdiction remains fixed regardless of later changes to the taxpayer's business location.

Keywords

AI generated

VAT jurisdiction taxable acts location extraordinary review tax authority competence fixed jurisdiction business address change tax liability period

Cited Legislation

AI generated

art. 4 pkt 10 ustawy z dnia 8 stycznia 1993 r. o podatku od towarów i usług oraz o podatku akcyzowym

art. 2 pkt 4 ustawy z dnia 8 stycznia 1993 r. o podatku od towarów i usług oraz o podatku akcyzowym

VAT authority jurisdiction determined by place of taxable acts, not general business location or later changes.

Legislator summary

Legislator headnote

Keywords

Cited Legislation

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