Problem pustych faktur w ujęciu prawno-karnym i karno-skarbowym w świetle orzecznictwa sądowego
The Problem of Fraudulent Invoices in Legal, Criminal and Penal-fiscal Terms in the Light of Judicial Decisions

Summary/Abstract: According to the provision of art. 20 of the Constitution of the Republic of Poland freedom of economic activity is subject to legal protection. With the subject of running a business is undoubtedly related to the principle of proper business operations in the sense that entrepreneurs participating in the business turn documents operations – in the field of services, etc. based on the required documentation. The aim of the article is to approximate the problems of the so-called "empty invoices", that is, invoices allegedly documenting business transactions and issued for the purpose of often obtaining undue tax benefits (due to, for example, its return) or achieving objectives related to unfair competition. This issue will be approximated based on the jurisprudence of common and administrative courts and the Supreme Court.

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