The Crime of Intellectual Forgery of Documents in the Form of Invoices Cover Image

Przestępstwo fałszu intelektualnego dokumentu w postaci faktury
The Crime of Intellectual Forgery of Documents in the Form of Invoices

Author(s): Anna Wochowska-Petrykowska
Subject(s): Economy
Published by: Wydawnictwo Naukowe Wydziału Zarządzania Uniwersytetu Warszawskiego
Keywords: invoice; crime; fiscal offence; criminal law

Summary/Abstract: The article discusses the issue of intellectual forgery of documents in the form of invoices. It describes the current criminal regulation of the crime, its features and the threat of punishment. Doubts and dangers related to the introduction of the new regulation are indicated, and the directions of the legislation are marked. The above issues are extremely important from the point of view of running a business, the responsibility of entrepreneurs and people issuing VAT invoices.

  • Issue Year: 35/2021
  • Issue No: 2
  • Page Range: 93-104
  • Page Count: 12
  • Language: English, Polish
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