There has been a legal problem in case law for a long time, which is that the Supreme Court in its decisions (judgments of 20.11.2019 in case No. 480/4006/18 and of 27.08.2019 in case No. 540/2077/18) noted that entering tax information into the AIS “Tax Block” system on the taxpayer’s compliance with risk criteria is one of the measures for collecting, processing and using information, and therefore the decision of the tax authority to classify the taxpayer as risky cannot be subject to court appeal.
At the same time, with the adoption of the new Procedure for suspension of registration of tax invoice / calculation of adjustments in ERPN, approved by the Cabinet of Ministers of 11.12.2019 No. 1165, it is possible to claim a positive change in the opinion of courts towards the taxpayer.
Thus, in particular, the Third Administrative Court of Appeal (rulings of 15.10.2020 in its decisions regarding the case № 280/2438/20, as of 03.11.2020, in the case / 280/4646/20, as of 06.10.2020, in the case No. 160/3661 / 20) and the Sixth Administrative Court of Appeal (decisions of 05.11.2020 in the case No. 640/9710/20, as of 05.11.2020, in case No. 640/9710/20) note that the inclusion of the taxpayer in the list of risk entails legal consequences in in the form of suspension of registration of all without exception tax invoices / calculations of adjustments, and therefore the decision on riskiness of the taxpayer is the subject of a court appeal.
Thus, taxpayers have the opportunity to defend their rights in court, but the Supreme Court has not yet put an end to this issue.
- Аnatoly Zadnipryany, lawyer @ “Dynasty Law & Investment”