Poland: Trials & Appeals & Compensation

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A Mutual Claim Set-Off Is Not A Form Of Settling Financial Accounts Allowing Taxpayers To Benefit From The Shortened Deadline For Processing VAT Refund Claims
The Regional (Wojewódzki/Voivodship) Administrative Court in Gliwice ruled (in its judgment of February 10, 2016 (court file No. III SA/Gl 1957/15)), that paying invoices by setting off mutual claims does not provide a basis to request an accelerated refund of surplus input VAT in the shortened deadline of 25 days.
Poland Tax
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