Return of 10 million of overpaid VAT – ALTO experts win in the Provincial Administrative Court
Case study
Tax
ALTO won a case on behalf of our client before in the Provincial Administrative Court. After several years, the court agreed with ALTO experts and issued a judgment reversing entirely the earlier decision of the tax authorities.
For several years ALTO experts lead a case regarding reimbursement of excess VAT before the Provincial Administrative Court. This court issued a judgment (dated 24.11.2021) fully repealing an earlier decision of the tax authorities, in which they:
- refused to return nearly PLN 10 million of VAT surplus to a client
- refused to take into account the protective power of an individual interpretation
- an additional VAT penalty of nearly PLN 3 million was imposed
After a few years spent in proceedings before tax authorities, finally the Administrative Court agreed with the defense line presented by ALTO experts stating that the tax authority did not have any substantive grounds to undermine the protective power resulting from the interpretation. Thanks to ALTO experts, the court also agreed with the presented line of argument that the authorities have no grounds to impose a VAT sanction when the dispute between the taxpayer and the authority concerns the interpretation of regulations – and there was no malpractice in the case.
The taxpayer was represented by ALTO experts – Dominik Niewadzi (Tax Advisor, Assistant Manager) and Piotr Wołkowicz (Attorney-at-law, Senior Manager), supported by Justyna Cichecka (Consultant), who won the case and the court issued a decision on refund of 10 million PLN of VAT excess and reversed the decision imposing a 3 million PLN VAT penalty.
If you have any questions related to VAT issues, we encourage you to contact us and cooperate with our experts.
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Paweł Fałkowski
Partner & Tax Advisor
Paweł is the firm’s co-founder and partner at ALTO. He is head of the accounting and payroll services department (ALTO Accounting).
Kamil Lewandowski
Partner & Tax Advisor
Kamil is a co-founder and partner at ALTO. He is responsible for the development strategy of the ALTO group. Additionally, he oversees activities in the area of business development and marketing.
Piotr Orczykowski
Partner & Attorney-at-law
Piotr is one of the founders of ALTO and a partner in the firm. Previously, he headed the legal team in one of the largest investment fund companies operating on the Polish market.
Sylwia Kulczycka
Partner & Tax Advisor
Sylwia Kulczycka is a Managing Partner of the TAX business line at ALTO. She specializes in tax advisory services for the life sciences, IT and professional services industries.
Aleksandra Bońkowska
Partner & Tax Advisor
Aleksandra is a partner at ALTO. Before joining ALTO team, she worked in one of the big four companies. For many years, Ola has been advising clients in the financial industry, including in particular insurance companies, payment market institutions ...
Daniel Banach
Partner & Tax Advisor
Daniel is a partner at ALTO. He specializes in tax advisory for financial investors (mainly private equity funds) and for clients from the real estate industry.
