Przestępstwa i wykroczenia skarbowe na gruncie ustawy o VAT oraz kodeksu karno-skarbowego – wybrane problemy praktyczne
Fiscal Offenses and Petty Offenses Under the VAT Act and the Penal and Fiscal Code – Selected Practical Problems

Summary/Abstract: In the presented work, I presented not only a theoretical but also a practical model of the application of the provisions of the penal and fiscal code in the everyday activities of the entrepreneur. The introduction by the legislator of many changes in the area of tax law causes a high risk of making a mistake, the sizes of which may be of great importance for its further functioning. The mistake made can be corrected both on the basis of tax settlements as well as in the context of avoiding fiscal penal liability. The appropriate mechanisms contained in the penal and fiscal code should then be applied.

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