Faktura VAT w świetle ustawy o VAT a regulacje prawnokarne

Author: Bartosz Kowalski
Institution: SWPS Uniwersytet Humanistycznospołeczny w Warszawie
Year of publication: 2018
Source: Show
Pages: 157-171
DOI Address: https://doi.org/10.15804/tpn2018.1.09
PDF: tpn/13/TPN2018109.pdf

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.

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