- Tytuł:
- Faktura VAT w świetle ustawy o VAT a regulacje prawnokarne
- Autorzy:
- Kowalski, Bartosz
- Powiązania:
- https://bibliotekanauki.pl/articles/2197928.pdf
- Data publikacji:
- 2018-06-30
- Wydawca:
- Wydawnictwo Adam Marszałek
- Tematy:
-
faktura
VAT
karuzela podatkowa
oszustwo podatkowe
invoice
tax carousel
tax fraud - Opis:
- 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.
- Źródło:
-
Themis Polska Nova; 2018, 1(13); 157-171
2084-4522 - Pojawia się w:
- Themis Polska Nova
- Dostawca treści:
- Biblioteka Nauki
Artykuł