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Przestepstwo falszu intelektualnego dokumentu w postaci faktury (The Crime of Intellectual Forgery of Documents in the Form of Invoices)

Anna Wochowska-Petrykowska
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Anna Wochowska-Petrykowska: Kancelaria Adwokacka

Research Reports, 2021, vol. 2, issue 35, 93-104

Abstract: The article discusses the issue of intellectual forgery of documents in the form of invoices. It describes the current criminal regulation of the crime, its features and the threat of punishment. Doubts and dangers related to the introduction of the new regulation are indicated, and the directions of the legislation are marked. The above issues are extremely important from the point of view of running a business, the responsibility of entrepreneurs and people issuing VAT invoices.

Keywords: invoice; crime; fiscal offence; criminal law (search for similar items in EconPapers)
JEL-codes: K1 (search for similar items in EconPapers)
Date: 2021
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