Chance to resume proceedings in VAT

The resumption of the tax procedure is, in addition to the annulment of the decision and the repeal or amendment of the final decision, one from the so-called extraordinary mode of repelling the final decisions.

The institution in question derogates from the general principle of the sustainability of final tax decisions, as regulated in the legislation Tax Ordinance. This principle indicates that the final decision of the party is no longer subject to appeal before the tax authority.

However, as in several cases, so in this case, the legislator has provided for an extraordinary procedure to allow the decisions that have become final to be moved.

As the name itself indicates, these procedures should be regarded as an exception to the rule and may only apply under specific clearly defined circumstances which have been exhaustively listed in a closed directory.

However, it should be noted that the submission of a request for a resumption of proceedings completed by a permanent decision will not be effective if we fail to submit a request for a resumption of proceedings which in this case is 30 days from the date of publication of the operative part of the judgment of the European Court of Justice in the Official Journal of the European Union.

The grounds for the reopening of the procedure completed by the final decision shall be described Article 240 Act dated 29 August 1997 Tax Ordinance. This provision lists the following positive grounds for reopening the procedure:

• 1) the evidence on which the relevant facts were established proved to be false;
• 2) the decision was issued as a result of the offence;
• 3) the decision was issued by a staff member or tax authority which is exempted according to Article 130-132;
• 4) the party was not involved in the proceedings on its own account;
• 5) new facts or new evidence that exist at the date of the decision will be disclosed to the authority which issued the decision;
• 6) the decision was made without obtaining the legitimate position of another authority;
• 7) the decision was taken on the basis of another decision or judgment of a court which was subsequently repealed or amended in such a way as to affect the content of the decision taken;
• 8) it was issued on the basis of a provision which the Constitutional Court ruled not to comply with the Constitution of the Republic of Poland, by law or ratified international agreement;
• 9) the ratified double taxation agreement or other ratified international agreement to which the Republic of Poland is party shall affect the content of the decision taken;

1. the outcome of the completed mutual agreement or arbitration procedure conducted on the basis of a ratified double taxation agreement or another ratified international agreement to which the Republic of Poland is party shall affect the content of the decision taken;
2. the decision of the European Court of Justice shall affect the content of the decision taken.

The circumstances in which the resumption of the tax procedure may be requested can be divided into those concerning the defects of the procedure itself and those relating to the occurrence of events as soon as the termination decision has been issued and potentially affecting the content of the decision taken by the tax authority. one from such conditions resulting in the possibility of reopening the tax procedure (and the audit procedure conducted by the UKS) completed by the final decision is the issue by the Court of Justice of the European Union (formerly the European Court of Justice).

However, it should be noted that the submission of a request for a resumption of proceedings completed by a permanent decision will not be effective if we fail to submit a request for a resumption of proceedings which in this case is 30 days from the date of publication of the operative part of the judgment of the European Court of Justice in the Official Journal of the European Union.

The procedure described for the reopening of the procedure completed by the final decision can now be effective for many parties, given the recent ruling of the Court of Justice of the European Union dated 22 October 2015, o reference no.. C-277/14 (PPUH Stehcump sp.j.

Florian Stefanek, Janina Stefanek, Jarosław Stefanek), in which the Court encountered the problem of limiting the right of the taxable person to deduct the input VAT resulting from invoices issued by entities where the tax authorities found irregularities related to the supply.

The Court pointed out that the tax authorities cannot generally require the taxable person to examine whether the issuer of an invoice for the goods or services to be deducted has the goods in question and is able to deliver them and whether he is complying with the obligation to make a declaration and to pay VAT, in order to ensure that operators operating at earlier stages of the trade do not commit irregularities or offences, or that the taxable person has supporting documents.