The principles of due diligence and good faith in the context of the VAT payers right to reduce the amount of input tax by the amount of output tax

Abstract

The aim of the article is to present the principles of the due diligence and good faith of the VAT payer regarding his right to reduce the amount of input tax by the amount of output tax. The principles, though of great importance for the economy, have not been defined in Polish tax law. The authors have therefore presented the abundant and wellestablished jurisprudence of the Polish courts and the European Court of Justice on this matter.