Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15)
According to the Supreme Administrative Court, Art. 86(1), Art. 88(3a) and Art. 99(12) of the Goods and Services Tax Act are to be interpreted as meaning that the introduction by the taxpayer of procedures for verifying suppliers and recipients of goods or services does not constitute good faith and...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2018-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.002 |
| _version_ | 1818156513572683776 |
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| author | Krzysztof Lasiński-Sulecki |
| author_facet | Krzysztof Lasiński-Sulecki |
| author_sort | Krzysztof Lasiński-Sulecki |
| collection | DOAJ |
| description | According to the Supreme Administrative Court, Art. 86(1), Art. 88(3a) and Art. 99(12) of the Goods and Services Tax Act are to be interpreted as meaning that the introduction by the taxpayer of procedures for verifying suppliers and recipients of goods or services does not constitute good faith and, consequently, does not allow the right to deduct input tax on the basis of invoices which do not reflect actual economic events, if those procedures have not been followed in a transaction with a particular supplier or recipient. |
| first_indexed | 2024-12-11T14:59:30Z |
| format | Article |
| id | doaj.art-37fdf8e2f0f14d27896656cba4859a0a |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | Polish |
| last_indexed | 2024-12-11T14:59:30Z |
| publishDate | 2018-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-37fdf8e2f0f14d27896656cba4859a0a2022-12-22T01:01:12ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862018-03-0161233710.12775/PBPS.2018.002Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15)Krzysztof Lasiński-Sulecki0Nicolaus Copernicus University in Torun, PolandAccording to the Supreme Administrative Court, Art. 86(1), Art. 88(3a) and Art. 99(12) of the Goods and Services Tax Act are to be interpreted as meaning that the introduction by the taxpayer of procedures for verifying suppliers and recipients of goods or services does not constitute good faith and, consequently, does not allow the right to deduct input tax on the basis of invoices which do not reflect actual economic events, if those procedures have not been followed in a transaction with a particular supplier or recipient.http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.002VATright to deductdue diligencegood faith |
| spellingShingle | Krzysztof Lasiński-Sulecki Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15) Prawo Budżetowe Państwa i Samorządu VAT right to deduct due diligence good faith |
| title | Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15) |
| title_full | Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15) |
| title_fullStr | Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15) |
| title_full_unstemmed | Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15) |
| title_short | Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15) |
| title_sort | internal procedures trojan horses and the right to deduct input vat remarks concerning the judgment of the supreme administrative court of 25 july 2017 i fsk 1798 15 |
| topic | VAT right to deduct due diligence good faith |
| url | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.002 |
| work_keys_str_mv | AT krzysztoflasinskisulecki internalprocedurestrojanhorsesandtherighttodeductinputvatremarksconcerningthejudgmentofthesupremeadministrativecourtof25july2017ifsk179815 |