Model podzielonej płatności – remedium na oszustwa w VAT?
Split Payment Model – the Remedy for VAT Frauds?

Summary/Abstract: The article aims at presenting different models of split payment used in VAT settlements, providing an initial evaluation of their effectiveness in terms of combating VAT frauds and making an attempt to assess the possibility and the rationale of adopting such a solution under Polish circumstances in the context of current amendments sealing up the rules for VAT taxation. The article takes into account the legal aspects relating to the harmonized VAT system in the EU.

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