Title: Czy można nadużyć oszustwa podatkowego? Refleksje na gruncie orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej


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Alternative title:

Can you abuse tax fraud? Reflections basing on the case law of the Court of Justice of the European Union


The article presents arguments which show that it is impossible to apply the concept of the abuse of law developed within the case law of the CJEU when we deal with carousel fraud.The problem itself appeared on the grounds of tax proceedings currently pending before the tax authorities. These authorities are unwisely trying to using of this concept to fight with carouselfraud. As a consequence of the position adopted in such a way, the tax authorities "reformulate" the activities performed by individual entrepreneurs, which are links of the carouselfraud, in the way that all supplies and acquisitions are considered as activities not covered by the VAT system. Thus, through such a simple procedure, the VAT system, which in its assumption is a neutral system for entrepreneurs, becomes an oppressive system of cascading turnover tax. Such practice leads to the punishment of honest entrepreneurs who have been deliberately "lured" to this practice, so as to make it impossible to find the authors of such a harmful ‒ also for the VAT system itself ‒ practice

Date issued:



oai:repozytorium.uni.wroc.pl:95967 ; ISSN 2544-8382


pol ; eng


Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 2/2018, s. 47-71

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Kwatalnik Prawno-Finansowy

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© Copyright by Uniwersytet Wrocławski

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Last modified:

Jul 19, 2019

In our library since:

Jul 19, 2019

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