The Supreme Administrative Court (NSA) in Warsaw recognised the case on May 8th 2012 of the cassation claim presented by Intertax on behalf of L’O. (major European cosmetic company) regarding the VAT tax refund. NSA upheld a claim and decided that the Polish tax authorities examining the application of VAT refund have demonstrated an excessive formalism. Therefore violated the law failing to comply with rule contained in article 121 of the Polish Tax Ordinance Act, obliging the tax administration to conduct the proceedings in a manner that raises trust to the tax authorities. The Supreme Administrative Court emphasized that the tax authorities in the tax proceedings are required to provide sufficient information about the tax laws related to the subject of this proceeding.
Signature: I FSK 1073/11