III RN 241/01
AI generated
Supreme Court dismisses appeal; taxpayer loses VAT refund right after deregistration before filing return.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary revision against the Regional Administrative Court's decision regarding a former civil partner's tax liability. The court found that the civil company was deregistered before filing its VAT return for December 1999, thereby losing the statutory right to offset or refund the excess calculated tax. Consequently, the necessary tax amount became a binding tax debt that the former partner must pay.
Legislator headnote
AI generatedArt. 25 ust. 3 ustawy o podatku od towarów i usług; Art. 22 ust. 1 pkt 1 ustawy o Naczelnym Sądzie Administracyjnym: A taxpayer who fails to file a correct tax return before deregistration loses the right to offset or refund excess tax, making the payable tax a binding debt.
Keywords
AI generated
VAT offset right
taxpayer deregistration
tax refund claim
civil partnership liability
extraordinary revision
binding tax debt
administrative appeal
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. 22 ust. 1 pkt 1 ustawy z dnia 11 maja 1995 r. o Naczelnym Sądzie Administracyjnym
Art. 393 § 1 k.p.c.
art. 39311 § 2 k.p.c
art. 366 k.p.c
art. 365 § 1 k.p.c
art. 39313 § 1 k.p.c
Cited Case Law
AI generatedwyrok z dnia 8 maja 1998 r., III SA 1310/96
wyrok z dnia 26 listopada 1997 r., III SA 727/96
wyrok z dnia 25 czerwca 1997 r., I SA/Lu 294/96
postanowienie z dnia 10 kwietnia 1997 r., I SA/Po 1363/96
wyrok z dnia 19 września 1996 r., SA/Po 3187/95