The legal nature of the obligation to pay the tax on the basis of the issued invoice – between liability and tax sanction in value added tax
DOI:
https://doi.org/10.18778/1509-877X.2021.04.01Keywords:
value added tax, blank invoicesAbstract
The subject of the article is a specific type of legal solution, shaped in Art. 108 sec. 1 of the act on tax on goods and services. As a consequence of its application, the issuer of an invoice that does not document the actual transaction is obliged to pay the tax indicated in this document. This is despite the fact that handover of the so-called blank invoice is not a subject of taxation in value added tax. The author refers to the common thesis that the necessity to pay a tax on the basis of the earlier indicated legal regulation is an instrument of protection of the state against the effects of undue deduction and refund of tax on goods and services. At the same time, he articulates that in certain circumstances, the effect of applying the disposition of Art. 108 sec. 1 of the act on tax on goods and services may be the formation of an administrative penalty.
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Krukowski A., Komentarz do art. 6 ustawy o podatku od spadków i darowizn, [w:] A. Krukowski, G. Liszewski, P. Smoleń, Komentarz do ustawy o podatku od spadków i darowizn, Warszawa 2011.
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Majka P., Sankcje w prawie podatkowym, Warszawa 2011.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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