Czasopismo Puls Biznesu

The concept of due care often comes into play when tax authorities question the right of deduction with respect to VAT on invoices issued as part of a tax fraud. In accordance with ECJ case law, the right of deduction is in such cases retained if the customer became involved in the fraud unwittingly or acted in good faith. Polish courts and tax authorities add that the customer should exercise due care and reasonably verify the transaction and the supplier. While they are silent on what specific actions should be taken to that effect, a list of such actions was suggested in an answer to a parliamentary question of 1 August 2017 (DPP1.054.11.2017).

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