Tax fraud and abuse of law are two separate legal institutions. The Supreme Administrative Court pointed out that, unlike tax fraud, abuse of the law presupposes the actual occurrence of economic events, but shaped in such a way as to enable obtaining a tax advantage that would not be due if these events were shaped in a proper manner.
Source Prawo.pl
Latest Posts in "Poland"
- Commercial Invoices and Structured Invoices: New VAT Obligations for Taxpayers in 2025
- Ministry of Finance Explains VAT Settlement Rules for New Deposit System on Packaging
- Mandatory Six-Form VAT Invoices in 2026: Risk of Multiple Originals Arises
- Ruling Confirms VAT Exemption for Municipal Land Contributions to Housing Initiatives
- Married Couples as Single VAT Taxpayers: WSA Wrocław Ruling on Joint Property Sales
