Split payment and criminal fiscal law

Piotr Ochman

doi:10.19195/2084-5065.53.14

Vol. 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

Pages: 233 - 243

PDF (Język Polski)

Abstract

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.

Keywords:

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

Published

01-02-2020

Citation rules

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