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Post by account_disabled on Dec 4, 2023 5:00:36 GMT
Provides that during the state of epidemiological threat or the state of epidemic, the limitation periods provided for by administrative law do not begin and that any period commencing during this period is suspended. Therefore, whether the provisions of the suspension of limitation periods are also applicable to the provisions of the tax law has become an important issue that many taxpayers are concerned about. Opinions on this issue remain divided. The Supreme Administrative Court dealt with this issue when considering an appeal against the decision of the Lodz Provincial Administrative Court of year month day reference number Ł. Previously, the Provincial Administrative Court rejected Job Function Email List the taxpayer’s appeal against the decision of the Director of the Customs and Taxation Office in Lodz regarding VAT in individual months of 2020. The authorities refused to allow the complainant. To reduce the tax payable on account of input tax. from invoices it believed were fictitious. However, the most important issue is the limitation of tax liability. The authorities have found that provisions on the suspension of administrative law periods can be used to suspend the limitation periods of taxpayers' tax obligations, including VAT. A similar opinion was expressed by the Provincial Administrative Court which stated that the taxpayer.
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