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

Abstrakt

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

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.