Zasada nadużycia prawa a oszustwo podatkowe w zakresie VAT

Abstract

The fight against tax fraud and tax abuse is the fundamental principle of every European Union Member State resulting from the well-established case law of the Court of Justice of the European Union. This is also the purpose of the law-making process on value added tax laid down by the EU bodies. The CJEU case law referred to in this study shows that abuse of law is a form of tax avoidance, with a new, strictly defined meaning given by the CJEU on VAT, which is completely different from tax fraud. Tax fraud is the taxpayer’s deliberate evasion of tax liability by fraudulent means. Making conscious decisions, the taxpayer violates the tax law regulations by intentional actions. The purpose of this study is to identify the relationships between the principle of abuse of law and tax fraud under the Act on Goods and Services.