Wybrane regulacje europejskie i krajowe mające przeciwdziałać nadużyciom w podatku VAT
Selected European and Polish regulations to prevent value added tax abuse

Summary/Abstract: The construction of the common system of value added tax has numerous weaknesses that effect is tax abuse. According to studies and reports, VAT Gap in EU is estimated on about 100 mld EUR a year. VAT Gap is based on a comparison of accrued VAT receipts with a theoretical net VAT liability for the economy as a whole. Output VAT – input VAT principle constitutes the foundations of the construction of value added tax as well as enables VAT abuse. There are, however, certain regulations in the 2006/112/EU Directive and in EU Member States national regulations to prevent value added tax abuse. Even though those regulations hamper committing VAT abuse they do not prevent them in 100%.

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