Justyna Zając-Wysocka
Klauzula nadużycia prawa w ustawie o VAT
Summary
This article describes the role and functions of Anti-Abuse Rule and presents some reflections on it. The Clause has been introduced by amending the Polish Tax Ordinance on 13th May 2016. In the present article the attempt has been made to analyse and compare the case law of the European Court of Justice on this issue to polish provisions of Anti-Abuse Rule establishing in the Goods and Services Tax Act. For example it is mentioned a fundamental judgment - C-255/02 (Halifax), which has been made by Court of Justice of the European Union on 21th February 2006 .
The author makes a careful risk-benefit assessment of this Rule emphasising doubts arising from the way the Rule was constructed.
References
- Karwat P., Obejście prawa podatkowego, Warszawa 2002.
- Kleczkowski, Unikanie opodatkowania a obejście prawa, MonPod, nr 7, 2000.
- Michalik Tomasz, VAT. Komentarz, wyd. 12., Wydawnictwo C.H. Beck, Warszawa 2016.
- Trocki M., Metoda restrukturyzacji działalności gospodarczej, Warszawa 2001.
- Wyciślok J., Optymalizacja podatkowa. Legalne zmniejszanie obciążeń podatkowych, Wydawnictwo C.H. Beck, wyd. 2, Warszawa 2013.
key words: VAT carousel fraud, tax decision, observance of the law, tax law, tax inspection