Post by account_disabled on Nov 29, 2023 0:55:36 GMT -10
Therefore there is no doubt that the postal proof of postingdelivery of the parcel to the addressee is an official document within the meaning of Art. of the Tax Ordinance which confirms the fact and date of sendingdelivery of the shipment in accordance with the data from the postmark placed on this document. These facts benefit from the presumptions of truthfulness and truthfulness of the statements contained therein. However it should be remembered that any evidence may be refuted by conducting counter-evidence against the presumption of the credibility of such a document.
Such counter-evidence may be a complaint from the postal operator. What does the case law say about this? Judgment of the Supreme Administrative Court of May II FSK As already indicated the postal proof of delivery of the parcel to the addressee is an official photo editing servies document within the meaning of Art. Op confirming the fact and date of delivery in accordance with the data included in this document. Judgment of the Supreme Administrative Court of January III OSK Proof of shipment containing a postmark is considered of truthfulness and authenticity.
This evidence also proves that the parcel has been delivered to the addressee. Judgment of the Provincial Administrative Court in Poznań of October I SAPo Therefore on this basis the fact of delivering a shipment to a specific person on a specific date is presumed to be true and true to the statements contained therein credibility. The consequence of this is that when assessing the circumstances related to delivery the tax authority cannot in principle reject the existence of the fact of delivery of the shipment confirmed in such a return receipt.
Such counter-evidence may be a complaint from the postal operator. What does the case law say about this? Judgment of the Supreme Administrative Court of May II FSK As already indicated the postal proof of delivery of the parcel to the addressee is an official photo editing servies document within the meaning of Art. Op confirming the fact and date of delivery in accordance with the data included in this document. Judgment of the Supreme Administrative Court of January III OSK Proof of shipment containing a postmark is considered of truthfulness and authenticity.
This evidence also proves that the parcel has been delivered to the addressee. Judgment of the Provincial Administrative Court in Poznań of October I SAPo Therefore on this basis the fact of delivering a shipment to a specific person on a specific date is presumed to be true and true to the statements contained therein credibility. The consequence of this is that when assessing the circumstances related to delivery the tax authority cannot in principle reject the existence of the fact of delivery of the shipment confirmed in such a return receipt.