The concept of due diligence, as a certain model of behavior used to assess contractors and transactions from the perspective of possible risks, has been used in international practice for many years, both in the legal and tax dimensions.
From a strictly tax perspective, the Court of Justice of the European Union has also repeatedly commented on the obligation to maintain higher standards in the assessment of economic transactions and verification of contractors (e.g. in cases C-354/03, C-355/03 and C-484/03). Optigen and C-277/14 Stehcemp).
Source: prawo.pl
