In the resolution, the Supreme Administrative Court resolved the problem concerning the legal form of action to be taken by the tax authority when deleting a taxpayer from the register of active VAT taxpayers under Article 96(9)(5) of the VAT Act. This deletion takes place in practice after obtaining information from another tax authority (the Head of KAS) indicating that the taxpayer is acting with the intention of using the banks’ activities for tax extortion purposes and is usually done automatically. The essence of the problem, therefore, is whether the deletion requires the form of a tax decision or can take place by a material-technical action of the authority. Its solution, in a broader perspective, determines the taxpayer’s enjoyment of fundamental rights, i.e. the right to an effective remedy against decisions of the tax administration.

judgment of the Supreme Administrative Court of 27 April 2020, I FSK 491/20

The judgment of the Supreme Administrative Court concerns the issue of control of the application of the blockade of the entrepreneur's bank account by the tax administration due to the possibility of its use for tax frauds. The Court's view that the premises of a short account blockade are subject to court-administrative control is correct. This results from the pro-constitutional interpretation of Article 119zv § 1 and Article 119zw § 1 of the Tax Ordinance. However, the position of the Court that the control of the premises of a short blockade is possible only as a result of an appeal against the decision of the Head of The National Fiscal Administration (KAS) on the extension of the blockade of the entrepreneur's bank account for a fixed period cannot be approved.

Binding rate information is a new type of tax decision. The essence of this decision is to classify the goods or services and determine the correct VAT rate. Binding rate information is the result of a separate interpretation procedure. In the article the Author analyzes and evaluates the regulations governing the issue of binding rate information. He emphasizes the importance of this institution and its legal nature in comparison with other tax interpretation procedures, as well as indicates specific aspects of the investigation in cases of issuing BRI. In conclusion, a postulate was formulated to change some procedural solutions in the field of supervision and judicial control of issued binding rate information.