Zorganizowane oszustwa karuzelowe związane z podatkiem od towarów i usług (VAT)
Organized carousel fraud of VAT

Summary/Abstract: Taxation system of Value Added Tax on intra EU commerce in the country of destination, instead of the country of export, has been introduced according to the Council of Europe Directive 91/680 of December 16, 1991 to complement common framework of value added tax and substitute Directive 77/388/EEC on the abolition of fiscal frontiers. The lack of instruments enabling effective control of transactions in question, has resulted in the rise in the phenomena of organized fraud associated with Value Added Tax.

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