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Title:

Split payment and criminal fiscal law

Subject and Keywords:

criminal fiscal law   tax offence   split payment   tax fraud

Abstract:

The purpose of the article is to present solutions in Polish criminal fiscal law aimed at protecting the mandatory use of the split payment mechanism. The analysis is preceded by a brief overview of instruments aimed at counteracting tax fraud as well as the effects of tax fraud. The main element of the article are considerations regarding article 57c of the Criminal Fiscal Code penalising making payments without using the split payment mechanism.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2019

Date copyrighted:

2019

Identifier:

ISSN 2084-5065   ISSN 0239-6661

DOI:

10.19195/2084-5065.53.14

Language:

pol   eng

Relation:

Nowa Kodyfikacja Prawa Karnego, ISSN 2084-5065, t. 53, 2019, s. 233-243

Is version of:

Czasopisma Naukowe w Sieci

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdbg