An additional fee, such as a VAT penalty. should be moderate

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A similar opinion was expressed by the Supreme Administrative Court in its ruling of May 30, 2023 (reference number III FSK 25/23), as well as by the provincial administrative courts: in Krakow (judgment of June 7, 2023, I SA/Kr 291/23, final) and Warsaw (judgment of March 20, 2024, III SA/Wa 2667/23, non-final).

We remind you that the measurement has already been introduced in the provisions on additional VAT liability.