Split payment and criminal fiscal law

• Authors: Piotr Ochman
• Languages of publication: EN

Abstracts

EN

The purpose of the article is to present solutions in Polish criminal fiscal law aimed at protecting the mandatory use of the split payment mechanism. The analysis is preceded by a brief overview of instruments aimed at counteracting tax fraud as well as the effects of tax fraud. The main element of the article are considerations regarding article 57c of the Criminal Fiscal Code penalising making payments without using the split payment mechanism.

Keywords

EN

criminal fiscal law; tax offence; split payment; tax fraud

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Nowa kodyfikacja prawa karnego
• Year: 2019
• Volume: 53
• Pages: 233 - 243

Contributors

author

Piotr Ochman

• Uniwersytet Wrocławski