In the decision dated 19th May 2016 (case No I FSK 224/15) the Polish Supreme Administrative Court decided to pass to the Court of Justice of the European Union question whether the tax authorities has to return unduly VAT tax charged after the limitation periods.
The case concerned the Company which, following the ECJ’s judgment C-224/11 BGZ Leasing submitted a request for refund of overpaid tax for the years from 2005 to 2007. The tax authorities refused the Company the refund due to the expiry of the limitation period. The standpoint of the authorities was also upheld by the Polish Voivodship Administrative Court.
However, the Polish Supreme Administrative Court had doubts whether the situation in which, due to the expiry of the limitation period, taxpayers are unable to obtain a refund of VAT collected against the EU law, is in line with the general principles of the European Union regulations. Therefore, the Polish Supreme Administrative Court decided to ask ECJ the question in this respect.