The additional, penalty VAT (called surcharge) may not be imposed automatically. There are a number of things to be investigated first, including whether the taxable person exercised due diligence and whether there has really been loss of tax revenue.
There is a host of penalties available to revenue authorities, which are more eager to use the proverbial stick than the carrot. But punishment calls for moderation. The EU’s Court of Justice and the Polish courts take the Polish taxman to task on the matter of VAT surcharge. Such additional, penalty VAT may not be imposed automatically. There are a number of things to be investigated first, including whether the taxable person exercised due diligence and whether there has really been loss of tax revenue.
See Rzeczpospolita on-line for the full article by Michał Wykurz.
Author
