Prosecution of Offenders in Liquid Fuels Turnover
The paper presents theoretical and practical aspects of prosecution of criminals involved in illegal sales of liquid fuels. It has been noticed that despite increasing attention paid to the prosecution of fuel frauds, the grey area still exists, which is due to the fact that such crimes are easy to...
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| Format: | Article |
| Language: | English |
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University of Applied Sciences in Bielsko-Biała
2016-02-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | https://91.241.33.217/index.php/asej/article/view/361 |
| _version_ | 1797225382167969792 |
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| author | Katarzyna, Paulina Simińska - Domańska |
| author_facet | Katarzyna, Paulina Simińska - Domańska |
| author_sort | Katarzyna, Paulina Simińska - Domańska |
| collection | DOAJ |
| description |
The paper presents theoretical and practical aspects of prosecution of criminals involved in illegal sales of liquid fuels. It has been noticed that despite increasing attention paid to the prosecution of fuel frauds, the grey area still exists, which is due to the fact that such crimes are easy to commit, the profits to be gained are enormous, and legal consequences are rather insignificant. Recently, however, the detectability of tax frauds has increased. The improved efficiency of tax control authorities can be attributed to the introduction of the following: methodology of assessment of due diligence demonstrated by the buyers of goods in domestic transactions; JPK – the Polish equivalent of SAF-T (Standard Audit File for Tax); split payment; SENT system; fuel package.
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| first_indexed | 2024-03-08T10:24:08Z |
| format | Article |
| id | doaj.art-e4dab2614b0f459793e4c0517be26513 |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-04-24T14:08:07Z |
| publishDate | 2016-02-01 |
| publisher | University of Applied Sciences in Bielsko-Biała |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-e4dab2614b0f459793e4c0517be265132024-04-03T10:04:52ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2016-02-01231Prosecution of Offenders in Liquid Fuels TurnoverKatarzyna, Paulina Simińska - Domańska The paper presents theoretical and practical aspects of prosecution of criminals involved in illegal sales of liquid fuels. It has been noticed that despite increasing attention paid to the prosecution of fuel frauds, the grey area still exists, which is due to the fact that such crimes are easy to commit, the profits to be gained are enormous, and legal consequences are rather insignificant. Recently, however, the detectability of tax frauds has increased. The improved efficiency of tax control authorities can be attributed to the introduction of the following: methodology of assessment of due diligence demonstrated by the buyers of goods in domestic transactions; JPK – the Polish equivalent of SAF-T (Standard Audit File for Tax); split payment; SENT system; fuel package. https://91.241.33.217/index.php/asej/article/view/361words: fuel fraudsSENTEnergy Regulatory Office (URE)fuel packageexcisefuel crimes |
| spellingShingle | Katarzyna, Paulina Simińska - Domańska Prosecution of Offenders in Liquid Fuels Turnover Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej words: fuel frauds SENT Energy Regulatory Office (URE) fuel package excise fuel crimes |
| title | Prosecution of Offenders in Liquid Fuels Turnover |
| title_full | Prosecution of Offenders in Liquid Fuels Turnover |
| title_fullStr | Prosecution of Offenders in Liquid Fuels Turnover |
| title_full_unstemmed | Prosecution of Offenders in Liquid Fuels Turnover |
| title_short | Prosecution of Offenders in Liquid Fuels Turnover |
| title_sort | prosecution of offenders in liquid fuels turnover |
| topic | words: fuel frauds SENT Energy Regulatory Office (URE) fuel package excise fuel crimes |
| url | https://91.241.33.217/index.php/asej/article/view/361 |
| work_keys_str_mv | AT katarzynapaulinasiminskadomanska prosecutionofoffendersinliquidfuelsturnover |