Abstract

The article discusses the practice of tax authorities and the attitude of administrative courts regarding the institution of overpayment from indirect taxes. The inspiration of adverse and noncompliant, regarding literal wording of regulations of tax ordinance, practices of tax authorities, which refuse to certify overpayment of excise tax and VAT to taxpayers, was the resolution NSA I GPS 1/11. Based on this resolution the proponent suggests further changes in tax ordinance which are to legalize inconsistent with the current wording, and motived by the abovementioned resolution, activities of tax authority. According to the author such activities, and the current practice of tax authorities, is not accepted by the system of law, at least until it is changed by the lawmaker.