Puste faktury a stosowanie przepisów dotyczących szacowania dochodu w świetle orzeczeń NSA w 2014 r.
The Dummy Invoices and the Use of Rules of Estimation of Tax Base in Income Taxes in Verdicts of Supreme Administrative Court Given in 2014

Summary/Abstract: In the economy exist tax frauds. One mean of commitment tax frauds are dummy invoices. Dummy invoices are issued either by a business that does not exist or by a business involved in tax fraud, and the only purpose for which they are produced is to increase the amount of input VAT or expenses in income taxes. There are two possible ways of treating such expenses: restricted and light. Tax authorities consider dummy invoices illegitimate proof of deductible expenses that could not be used to calculate income tax liability. The aim of the article is to determine the possibility for consideration dummy invoices illegitimate proof of deductible expenses in the verdicts of Supreme Administrative Court given in 2014. The scope of the analyse were different cases from the Supreme Administrative Court given in 2014. In 95 % of cases Supreme Administrative Court approved the decisions issued by the tax administration as they treated such expenses as illegitimate. Supreme Administrative Court has taken the restricted way of treating such expenses. The implementation of such a rule in the tax law was proposed.

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