Oszustwa związane z VAT. Ewolucja oszustw typu MTIC
VAT fraud. The evolution of MTIC Fraud

Author(s): Łukasz Pastuszka, Dariusz Strugliński
Subject(s): Politics, Economy, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, ICT Information and Communications Technologies, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: oszustwa podatkowe;oszustwa VAT;znikający przedsiębiorca;broker;MTIC;karuzela podatkowa;wewnątrzwspólnotowa dostawa towarów;wewnątrzwspólnotowe nabycie towarów;uchylanie się od opodatkowania;podatnik;
Summary/Abstract: Purpose: The purpose of the chapter is to present the subject of VAT fraud, with particular em-phasis on MTIC fraud, and to present the evolution of fraud over the years. Discussion of fraudpatterns, fraud participants, goods used in VAT fraud as well as tax fraud mechanisms will allowto understand both the changes that occur in VAT fraud and why VAT fraud is still a challenge forEU Member States.Design/methodology/approach: To achieve the purpose, the opinions of tax law experts, informationprovided by the Ministry of Finance and the National Revenue Administration, published documentsof the European Commission and organizations dealing with detecting and combating VAT fraudwere used. The chapter was also based on the case law of the Court of Justice of the European Union(CJEU) and national administrative courts.Findings: Based on the analysis, it can be concluded that VAT fraud, in particular MTIC fraud, stilloccurs and has a significant impact on the VAT gap. Criminals organizing VAT fraud modify boththe fraud schemes and the goods or the number of participants in the crime fraud. Knowledge aboutVAT fraud and its evolution is useful not only for the National Revenue Administration but also forhonest taxpayers who want to avoid being involved participating in a fraud.

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