Raison d’être solidarnej odpowiedzialności za zobowiązania z tytułu podatku od wartości dodanej
Raison d’être of the joint and several liability for value added tax purposes

Summary/Abstract: Carousel fraud that is prevalent in multiple economic sectors causes high losses to the public revenue of the European Union Member States. In order to protect this revenue governments introduce many anti-fraud measures. One of these measures is the joint and several liability for unpaid VAT. The basic aim of this article is to analyse the main motives of its implementation and circumstances of its application. The article characterizes the regulations of the joint and several liability in Poland. Moreover it overviews the main conditions and implications of joint and several liability for unpaid VAT in the United Kingdom.

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