Use of the Input Tax Deduction Mechanism in the VAT System for the Purpose of “Tax Carousel” Fraud Cover Image

Wykorzystanie mechanizmu odliczenia podatku naliczonego w systemie VAT do oszustw w postaci „karuzeli podatkowych”
Use of the Input Tax Deduction Mechanism in the VAT System for the Purpose of “Tax Carousel” Fraud

Author(s): Artur Mudrecki
Subject(s): Sociology of Law
Published by: Akademia Leona Koźmińskiego
Keywords: value-added text; doctrine of good faith
  • Issue Year: 10/2018
  • Issue No: 3
  • Page Range: 262-277
  • Page Count: 16
  • Language: Polish