Offences in the Vat System and Its Prevention

Zglińska, Marta Katarzyna

doi:https://doi.org/10.19197/tbr.v18i2.317

Ten serwis zostanie wyłączony 2025-02-11.

Nowa wersja platformy, zawierająca wyłącznie zasoby pełnotekstowe, jest już dostępna.
Przejdź na https://bibliotekanauki.pl

Artykuł - szczegóły

Czasopismo

Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu

2019 | nr 18(2) | 16-21

Tytuł artykułu

Offences in the Vat System and Its Prevention

Autorzy

Marta Katarzyna Zglińska

Warianty tytułu

Języki publikacji

Abstrakty

It is well known that one of the elements affecting the stability of each country is a properly structured tax system. There is also no doubt that VAT receipts are a key component of the budget. In many publication (Gomułowicz & Małecki, 2010, pp. 303-304); (Kałdoński, 2016, p. 5); (Brzeziński, 2013, p. 232); (Pietrasz, 2007, pp. 48-49) we can find that the taxpayer, as a homo oeconomicus, seeks to minimize its tax burden. According to Gomułowicz & Mączyński (2016, p. 379) and Ziółek (2007, p. 163) tax resistance seems to be as extensive as the tax bases are. The globalization of tax avoidance using cross-border schemes is very visible in all developed market economies. Many European countries are struggling with the VAT gap. Recently, the fraud sector internationally and nationally has increased significantly. According to Gomułowicz (1996, no. 5) and Gomułowicz & Małecki (2002, pp. 35-36) it should be remembered that any tax crime constitutes a threat to the constitutional value of budget balance and the sustainability of public finances. The state's ability to act and fulfill its tasks will depend on the effectiveness of its protection. This phenomenon, in addition to the obvious consequences in the form of a decrease in budget revenues, also leads to many pathologies throughout the economy and has an impact on the safety and efficiency of doing business by honest taxpayers. According to the European Commission reports, the VAT gap is widening, and the seriousness of threats should force a unified fight against criminal practices. According to primary sources (Leśniak, (2013)) and (Szulc, (2018)); (Council of Ministers, (2018)) it should be remembered that the introduced changes should be systemic solutions, not attempts to control the situation in specific sectors of the economy only temporarily. It is important not to stop at just detecting and punishing the perpetrators, as 'fighting' understood in this way will only remove the effects instead of addressing the causes. (original abstract)

Słowa kluczowe

System podatkowy Przestępczość Podatek od wartości dodanej (VAT) Unikanie opodatkowania

Tax system Crime Value Added Tax (VAT) Tax avoidance

Czasopismo

Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu

Rocznik

2019

Numer

nr 18(2)

Strony

16-21

Opis fizyczny

Twórcy

autor

Marta Katarzyna Zglińska

Bibliografia

1. Act of 11st March 2004 about tax on goods and services, Journalof Laws of 2020, item 106.
2. Act of 9th April 2015 amending the act on tax on goods and ser-vices and the act - Public procurement law, Journal of Laws of2015, item 605.
3. Act of 10th February 2017 amending the act - Penal Code andsome other acts, Journal of Laws of 2017, No. 177, item 244.
4. CAE (2016). Study and Reports on the VAT Gap in the UE-28Member States: 2016 Final Report., TAXUD/2015/CC/131.
5. Judgment of the CJEU of 3rd October 2006 in Banca popolare diCremona case, C-475/03.
6. Judgment of the CJEU of 22nd February 1984 in the Kloppen-burg case, 70/83.
7. Judgment of the Provincial Administrative Court in Białystok of30th April 2019, SA / Bk 53/19.
8. Judgment of the Provincial Administrative Court in Białystok of6th March 2019, I SA Bk 710/18.
9. Judgment of the Provincial Administrative Court in Gliwice of24th January 2017, III SA / Gl / 915/16.
10. Judgment of the Provincial Administrative Court in Krakow of18th October 2017, I SA / Kr 686/17.
11. Judgment of the Provincial Administrative Court in Rzeszów of10th November, 2011, I SA / Rz 626/11.
12. Judgment of the Provincial Administrative Court in Wrocław of21st June 2017, I SA / Wr 1341/16.
13. Judgment of the Supreme Administrative Court of 18th October2011, I FSK 1496/10.
14. Judgment of the Supreme Administrative Court of 11st January2012, I FSK 258/11.
15. Judgment of the Supreme Administrative Court of 5th December2013, I FSK 1687/13.
16. Judgment of the Supreme Administrative Court of 11th February2014, I FSK 390/13.
17. Judgment of the Supreme Administrative Court of 25thSeptember 2015, I FSK 177/14.
18. Judgment of the Supreme Administrative Court of 22nd January2016, I FSK 1489/14.
19. Judgment of the Supreme Administrative Court of 23rd December 2016, I FSK 522/15.
20. Judgment of the Supreme Administrative Court of 19th May 2017, I FSK 2147/16.
21. Judgment of the Supreme Administrative Court of 19th October2017, I FSK 48/16.
22. Judgment of the Supreme Administrative Court of 6th April2018, I FSK 1059/16.
23. Judgment of the Supreme Administrative Court of 30th April2018, I FSK 1114/16.
24. Judgment of the Supreme Administrative Court of 29th May2018, I FSK 1411/16.
25. Judgment of the Supreme Administrative Court of 17th July2018, I FSK 1415/16.
26. Judgment of the Supreme Administrative Court of 18th January2019, I FSK 493/17.
27. Judgment of the Supreme Administrative Court of 28th April2017, I FSK 1527/15.
28. European Commission, (2010). Green Paper on the future of VAT, sig. 695.
29. European Commission (2016). Communication from the Commission to the European Parliament, the Council and the Euro-pean Economic and Social Committee on an action plan on VAT. Towards a single EU VAT area- Time to decide, Brussels,sign. 148 final.
30. European Economic and Social Committee (2007). Opinion onthe Communication from the Commission to the Council of theEuropean Parliament and the European Economic and Social Committee on the need to develop a coordinated strategy toimprove the fight against tax fraud, Official Journal of the European Union of 13rd July 2007, C 161/8.
31. European Economic and Social Committee (2011). The view ex-pressed in opinion COM (2011 / C318 / 14).
32. Minister of Finance (2015). Answer to interpellation No. 33560,sign. PT1.054.17.2015.ALX.381, Warsaw.
33. Ordinance of the Minister of Finance of 20th May 2014 regarding the procedure of creditors for monetary claims whentaking steps to apply enforcement measures, Journal of Laws, item 656.
34. Regulation of the Minister of Finance of 30th December 2015 onthe conduct of creditors, Journal of Laws item 2367, asamended.
35. Regulation of the Minister of Finance of 27th January 2014 regarding the organization of tax offices and chambers andgranting statutes to them, Official Journal of the Minister of Finance of 2014, item 3.
36. Blajer P. (2013). Tax optimization in family enterprises in Poland- selected national and international tools. Entrepreneurshipand Management, 14 (part 2).
37. Brzeziński B. (Eds.) (2013). Interpretation of tax law application. Essential problems, Warsaw.
38. Dębniak P. (2018). Tax optimization as an element of financial management, accessibility, Finance, Financial Markets, Insurance, no. 1/2018 (91).
39. Gomułowicz A., Małecki J. (2010). Taxes and tax law, Warsaw.
40. Gomułowicz A. (1996). Tax policy in Poland and the premises forshaping it, Tax Monitor, no. 5.
41. Gomułowicz A., Mączyński D. (2016). Taxes and tax law, Warsaw.
42. Goniszewski M. (2016). Competitiveness of the Polish tax system on the common labor market of the European Union, Gdańsk.
43. Iniewski R., Nikończyk A. (2011). Aware taxpayer, Polish Conference of Private Employers Lewiatan, Warsaw.
44. Institute of Structural Research, (2013). Treasury losses in VAT, Warsaw.
45. Jamroży M. (2014). Taxplanning of activities carried out througha foreign plant, Warsaw.
46. Jamroży M., Sobieszek M. (2010). Tax burden reduction, Gdańsk.
47. Kałdoński M. (2016). Tax avoidance from a corporate governanceperspective. Studies on the distinctness of the phenomenon in family businesses, Poznań.
48. Kołdys M. (2018). Fighting crime related to extortion of undue VAT refund in the opinion of prosecutors, Prosecutor's Office and Law, no. 1.
49. Komorniczak K. (2015). VAT fraud mechanisms - proposed pre-ventive measures, Warsaw.
50. Kozub-Sklaska S. (2015). Methods of aggressive tax optimizationin the era of growing competition in the network on the example of valuation and amortization of a trademark, Scientific Notebooks of University of WSB in Chorzów, no. 17,Chorzów.
51. Laszczak-Łasut K., Michalak E. (2016). Misuse of tax law in theEuropean Union based on the taxation of intra-Community transactions value added taxes, Bielsko-Biała.
52. NIK (2013). Enforcement of tax and customs duties by customschambers, registration number, no. 48/2013/P12037/KBF,Warsaw.
53. Szostak E. (2017). Analysis of the importance of VAT for the budgetof the Union and Member States, WSEI Scientific Notebooks,series: ECONOMY, no. 13-14 (1-2/2017).
54. Ziółek Ł. (Eds.) (2007). International tax planning, Warsaw.
55. Council of Ministers (2018). List of legislative and program works of the Council of Ministers. Project No. UA37, https://bip.kprm.gov.pl/kpr/form/r7263020676,Projekt-ustawy-o-zmianie-ustawy-o-podatku-od-towarow-i-uslug-oraz-niektorych-inn.html
56. Kovacs L. (2007). Speech by a Member of the European Commission, http://ec.europa.eu/commission_barroso/kovacs/speeches/VATFraud20070329.pdf
57. Leśniak G. (2013). 151 changes to the Tax Code. Purpose: to sealthe system and streamline procedures, https://podatki.gazetaprawna.pl/artykuly/702743,151-zmian-w-ordynacji-podatkowej-cel-uszczelnienie-systemu-i-usprawnienie-procedur.html
58. Maduro P. (2005). Opinion of Advocate delivered on 16 February2005 to Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) i Bond House Systems Ltd (C-484/03) v. Commission-ers of Customs & Excise, https://op.europa.eu/en/publication-detail/-/publication/eead7ebc-855e-438d-82bf-f25ec2278a1d/language-pl.
59. Małecka-Ziembińska E. (2017). The gap in the goods andservices tax and ways of reducing it, https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=2&cad=rja&uact=8&ved=2ahUKEwim55ahn9bmAhUb6aYKHeNCCRcQFjABegQIBhAC&url=http%3A%2F%2Fcejsh.icm.edu.pl%2Fcejsh%2Felement%2Fbwmeta1.element.desklight-6558b929-ec59-4e61-a634-28a92f0bfc90%2Fc%2F29EMalecka-Ziembinska.pdf&usg=AOvVaw0DZhSj9J73oYeA64XMd8Z4
60. OLAF (2018). Fight against Fraud - Intra-community VAT, http://www.gma-bg.org/upl_doc/no%2003%20cresseneuil%20olaf%20vat%20presentation%20en%20-%20sofia%2011%2008.pdf
61. PAP (2016). VAT offences. Expert: Key EC proposal on intra-EUtransactions, https://podatki.gazetaprawna.pl/artykuly/938779,wyludzenia-vat-ke-transakcje-wewnatrz-ue.html
62. Szulc M. (2018). There are tax ofences prevention effects. TheVAT gap is shrinking, https://podatki.gazetaprawna.pl/artykuly/1128483,coraz-wieksze-wplywy-do-budzetu-z-vat.html
63. Zakiewicz (2017). Tax Criminal Law. VAT offences, https://www.zakiewicz-adwokaci.pl/prawo/wyludzenia-vat.html

Typ dokumentu

Bibliografia

Identyfikatory

DOI

https://doi.org/10.19197/tbr.v18i2.317

Identyfikator YADDA

bwmeta1.element.ekon-element-000171619810