Object structure

PLMET:

click here to follow the link

Title:

Brak zainteresowania źródłem pochodzenia towaru jako przesłanka podważająca należytą staranność podatnika — glosa do wyroku Wojewódzkiego Sądu Administracyjnego z siedzibą w Opolu, z dnia 27 stycznia 2017 r., o sygnaturze I SA/Op 428/16

Alternative title:

Lack of interest in the origin of the goods as a premise undermining the due diligence of the taxpayer — commentary on the verdict of the Provincial Administrative Court, seat in Opole, of 27th January 2017, on the signature I SA/Op 428/16

Creator:

Maśkiewicz, Dominika

ORCID:

0000-0002-9276-8708

Subject and Keywords:

good faith of the taxpayer ; due diligence ; abuse ; verification of the contractor ; trade in rapeseed oil

Abstract:

Commented judgement concerns the conditions for granting good faith to a taxpayer participation in transactions where there is a likelihood of VAT fraud and the level of detail of control that a taxpayer must submit to his contractor. Doubts arouse the court’s motive of not being interested in the origin of the goods, as well as the thesis that it is in the taxpayer’s interest to verify the contractor as accurately as possible. Both issues are reconsidered in this opinion with the citation of the doctrine and the jurisprudence of national courts and the Court of Justice of the European Union.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Kostecka-Jurczyk, Daria. Red. ; Jakubowski, Sebastian. Red.

Date issued:

2019

Date copyrighted:

2019

Identifier:

ISSN 1733-5779 ; ISSN 0239-6661

DOI:

10.19195/1733-5779.27.7

Source:

PAd 102060 II

Language:

eng ; pol

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 27 (2019), s. 103-111

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Autor opisu:

WR U/PAdbg