Blocking of a bank account by the National Revenue Administration – when does the authority exceed its powers?
The National Revenue Administration (Krajowa Administracja Skarbowa) has one of the most severe instruments in the tax office's arsenal: the ability to immediately block a business's bank account. This instrument, originally implemented to combat VAT carousels, is being used more widely each year. Data from the Ministry of Finance indicates a systematic increase in the number of blocked accounts – and increasingly frequent cases where […]





