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  1. 1 Kontrola Państwowa

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  1. 1 Liszewska A.

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  1. 1 2018

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Odpowiedzialność karna za wyłudzenie podatku VAT - konsekwencje wystawienia faktury poświadczającej nieprawdę

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Liszewska A.
Kontrola Państwowa
|
2018
|
vol. 63
|
issue 6 (383)
159-174
EN
In her article, the author presents the legal status that has been in force since the amendments of the Criminal Code with regard to VAT fraud related crimes. The huge losses that the State Treasury suffered due to such frauds, in relation to organised criminal gangs, made the legislator amend the Criminal Code with the new types of crimes against reliability of documents, which can be severely punished.
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