NSA: zwrot VAT-u dopiero po wykluczeniu oszustwa
Jeżeli spółka wnioskuje o zwrot VAT-u, a u jej kontrahentów trwa kontrola, przedsiębiorca musi poczekać na jej zakończenie - wynika z orzeczenia NSA.

W ocenie NSA wykluczenie wyłudzeń w ramach postępowania o zwrot podatku jest ważniejsze, niż szybkie zakończenie sprawy. Orzeczenie jest związane z przypadkiem jednej z firm obracających złomem złota (to branża, w której dochodzi do wyłudzeń VAT-u). Mianowicie przedsiębiorca przez 2 lata nie mógł doczekać się zwrotu ok. 64 mln zł VAT-u, zaś skarbówkę nie przekonał fakt, że blokada doprowadza firmę do ruiny. Sprawa trafiła NSA, który jednak, jak się okazało, za priorytet uznaje rozstrzygnięcie kwestii wyłudzeń, a nie zaś korzystne z punktu widzenia przedsiębiorcy przyspieszenie postępowania.
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Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.