• Split payment and criminal fiscal law

Split payment and criminal fiscal law

DOI: https://doi.org/10.19195/2084-5065.53.14
Piotr Ochman
Google Scholar Piotr Ochman


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.

Pobierz artykuł PDF

Zamierzasz pobrać artykuł darmowy. Tutaj znajdziesz informacje o zasadach pobierania darmowych artykułów z bazy.