Split payment and criminal fiscal law

Piotr Ochman

doi:10.19195/2084-5065.53.14

Tom 53 (2019)

Split payment and criminal fiscal law

Piotr Ochman

https://orcid.org/0000-0001-5590-3299

https://doi.org/10.19195/2084-5065.53.14

Strony: 233 - 243

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Abstrakt

Split payment and criminal fiscal lawSummary

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.

Słowa kluczowe:

criminal fiscal law, tax offence, split payment, tax fraud

Opublikowane

01-02-2020

Zasady cytowania

Ochman, P. (2020). Split payment and criminal fiscal law. Nowa Kodyfikacja Prawa Karnego, 53, 233–243. https://doi.org/10.19195/2084-5065.53.14