Liability of the State for Damages in Tax Administration with a Focus on Security Orders and VAT Deductions
2023
Abstract
The aim of this article is to briefly demonstrate the situations in which a taxpayer may be entitled to compensation for damages caused during tax administration, as well as the conditions for claiming compensation for damages caused during tax administration. The article also aims to highlight selected difficulties that a taxpayer may encounter when claiming compensation.
The author believes that the above-mentioned issue has not been given sufficient attention in the professional community so far, although it is a topic with significant practical implications. The author uses the scientific methods of description, analysis and synthesis.
The findings may help in consideration of legislative changes to the current legislation.