Taxpayer’s material interest is sometimes not enough to remit tax arrears
In order to remit a tax, tax authorities must consider the premises of a material private and social interest, and then take into account the more important one. Forgiving debts, although crucial for the taxpayer, does not necessarily bring any importance for the society. In such a case, the arrears cannot be remitted – this is the conclusion that can be drawn from a recent judgment of the Voivodship Administrative Court in Opole.
The judgment is commented on by Maciej Siejbik, a lawyer from the GWW income tax team: https://www.prawo.pl/podatki/wazny-interes-podatnika-i-interes-publiczny-przeslanki-do,510224.html
Related posts
NSA RULING: Aircraft engine servicing – fuel exempt for MRO services
NSA RULING: Aircraft engine servicing – fuel exempt for MRO services
Inheritance from a collector: taxation of the sale of art collections and collectibles
Inheritance from a collector: taxation of the sale of art collections and collectibles
Withholding tax on intermediary services – change in the approach of the Supreme Administrative Court
legal alerts Withholding tax on intermediary services – change in the approach of the Supreme Administrative Court
Withholding tax on intermediary services – change in the approach of the Supreme Administrative Court
VAT on loans. Did the taxpayer want to use the directive against Polish regulations?
VAT on loans. Did the taxpayer want to use the directive against Polish regulations?Concerned about
missing out
on key legal
developments?
