Contrary to the rulings of the lower courts and the position of the tax authorities, The Supreme Administrative Court has ruled that fiscal control should continue 12 the working days following each other in a continuous system.
No more random checks that could take up to a year? There is hope for this, after a fresh NSA judgment, of the day 19 February, in which the Court challenged the position of the WSA in Warsaw.
The complainant brought an action against an extended period of scrutiny which according to Article 55(1) Act – Law of entrepreneurs, should not exceed in micro entrepreneurs 12 business days (for small businesses it 18 days, average – 24 days and 48 Other side effects).
Fiskus stated that only those days when the controllers were physically in the taxpayer's company are to be controlled, with no matter whether they appeared continuously by 12 working days. This approach was confirmed by the judgment of the Warsaw WSA, in turn consistent with the common line of caselaw in this respect (cf.
judgment of 6 September 2018 (reference no. II FSK 385/18) or 7 June 2017 (reference no. II FSK 1418/15)
Judgment of 19 February It normalizes this rather absurd condition.
NSA rightly noted that approval for recognition 12 the days of checks limited only to the days on which the controllers are physically present in the company, and extended by those days when the IRS continues to conduct checks outside the company's premises, may lead to permanent checks, which would disorganise the company's work significantly.
The Supreme Court ruled that, as the beginning of the audit, it is important to delegate the authorisation to initiate it, and as the end of the presentation of the audit protocol, subject to the fact that the inspection process is to take place at the taxable person’s premises, within the statutory period 12, 18, 24 or 48 days, on a continuous basis, including working days.
The sentence is groundbreaking for entrepreneurs and control. The latter will have a very difficult task of checking the company at a statutory time, while so far they could open the controls and conduct them de facto for long months.