Problemy dokumentowania podatku VAT w kontekście dochowania należytej staranności i orzecznictwa sądowego
Problems of VAT Documentation in the Context of Due Diligence and Court Decisions
Author(s): Marta BaranowskaSubject(s): Criminal Law, Methodology and research technology, Law on Economics, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: fraudulent invoice; principle of due diligence; tax interpretations; non-existent entity;
Summary/Abstract: The article presents the problems of VAT documentation against the background of domestic and CJEU court decisions and selected companies. The author indicates the necessity to consult judicial decisions as a necessary condition for the transparency of VAT settlements. He also raises the issue of the lack of clear tax interpretations in some areas of settlements, which negatively affects the functioning of business entities.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 18/2017
- Issue No: 12.3
- Page Range: 99-111
- Page Count: 13
- Language: Polish
