The crime of issuing 'empty' VAT invoices

Autor:	Krystyna Patora
Jazyk:	polština
Rok vydání:	2019
Předmět:	podatek od wartości dodanej (VAT) podatek naliczony (od zakupu) podatek należny (od sprzedaży) pusta faktura Law Law in general. Comparative and uniform law. Jurisprudence K1-7720
Zdroj:	Acta Universitatis Lodziensis Folia Iuridica, Vol 86, Pp 91-111 (2019)
Druh dokumentu:	article
ISSN:	0208-6069 2450-2782
DOI:	10.18778/0208-6069.86.08
Popis:	The subject of this article was issuing ‘empty’ invoices, including first and foremost explanation what should be understood under this concept in the jurisprudence of Polish Courts as well as the Tribunal of Justice. Moreover, the subject of consideration covered tax effects concerning the possibility of deducting the sum indicated on the invoice by the recipient of the invoice as well as those for the invoice issuer resulting from article 108 of the act of tax on goods and services. Due to the fact that the legal qualification of these events is not uniformly recognized in jurisprudence and in the doctrine, it has become indispensable to present views in this respect.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/c7d7d7a0e1dc4634830dd8186c2eb65a Zobrazit plný text záznamu View record in DOAJ