Faktura VAT w świetle ustawy o VAT a regulacje prawnokarne

• Authors: Bartosz Kowalski

Abstracts

EN

Penal law regulation concerning the problem of falsifying VAT invoices in Poland evolved over the years, yet latest changes that were introduced sharpened regulations that were in effect. In the beginning, author discusses rules concerning issuing and using VAT invoices and pays attention to law that is used against crimes concerning invoices. Next part is focused on mechanisms used by criminals and changes, that were implemented in march of 2017. At the end are shown situations, where in similar cases, courts have different opinions and sentences.

Keywords

PL

faktura; VAT; karuzela podatkowa; oszustwo podatkowe

EN

invoice; VAT; tax carousel; tax fraud

• Publisher: Wydawnictwo Adam Marszałek
• Journal: Themis Polska Nova
• Year: 2018
• Issue: 1(13)
• Pages: 157-171

Dates

published

2018

Contributors

author

Bartosz Kowalski

• SWPS Uniwersytet Humanistycznospołeczny w Warszawie

Identifiers

DOI

10.15804/tpn2018.1.09

Biblioteka Nauki

2197928