Abstract

Amendments that came into effect as of 1.1.2017 and 1.3.2017 could be the source of doubts whether new wording of regulations will not result in extension of a term of a return of an input tax surplus charged in situations in which it is not justified, e.g. when the reason of extending the term of returning the tax surplus was approaching contractors of a taxpayer within the framework of verification procedures with a demand to submit documents. Serious doubts also regard the possibility of using in practice a regulation which obliges to hold a tax return for a period of three months on demand of certain state authorities in a way that is noncompliant with the principle of VAT neutrality.