Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15

Authors

  • Mateusz Niemiec University of Wroclaw

DOI:

https://doi.org/10.12775/PBPS.2018.013

Keywords

VAT, removing from the VAT register, an active taxpayer

Abstract

This study is an approving comment to the decision of the Supreme Administrative Court of 8th June, 2016, case No. I FSK 293/15. The author discusses problems relating to the legal features and the consequences of removing an active VAT taxpayer from the register. He is focused on the removal which is caused by the taxpayer’s non-reporting about the cessation of activities subject to taxation. The study also emphasizes the impact of the commented decision on the development of the judicial line within the scope of the discussed legal issue.

References

Bartosiewicz A., VAT. Komentarz LEX, Wolters Kluwer, Warszawa 2014.

Dauter B., Kabat A., Niezgódka-Medek M., Prawo o postępowaniu przed sądami administracyjnymi. Komentarz, Wolters Kluwer, Warszawa 2013.

Judkowiak K. (red.), Lebrand H. (red.), Pomorska J., VAT 2015. Komentarz dla praktyków z suplementem elektronicznym, ODDK, Gdańsk 2015.

Michalik T., VAT. Komentarz, C.H. Beck, Warszawa 2013.

Zalewski Ł., Jędrzejewska K., Wykreślenie z rejestru VAT: Nie będzie check listy. Wystarczą automatyczne wykazy, http://podatki.gazetaprawna.pl/artykuly/

,wykreslenie-z-rejestru-vat-automatyczny-wykaz.html

State and Local Government Budget Law

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Published

2018-07-15

How to Cite

1.
NIEMIEC, Mateusz. Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15. State and Local Government Budget Law. Online. 15 July 2018. Vol. 6, no. 2, pp. 115-130. [Accessed 26 March 2026]. DOI 10.12775/PBPS.2018.013.

Issue

Vol. 6 No. 2 (2018)

Section

Voices

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