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

Author

Listed:
  • Anna Wochowska-Petrykowska

    (Kancelaria Adwokacka)

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.

Suggested Citation

  • Anna Wochowska-Petrykowska, 2021. "Przestepstwo falszu intelektualnego dokumentu w postaci faktury (The Crime of Intellectual Forgery of Documents in the Form of Invoices)," Research Reports, University of Warsaw, Faculty of Management, vol. 2(35), pages 93-104.
    • Handle: RePEc:sgm:resrep:v:2:i:35:y:2021:p:93-104
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    File URL: http://www.sim.wz.uw.edu.pl/sites/default/files/artykuly/anna_wochowska-petrykowska.pdf
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    More about this item

    Keywords

    invoice; crime; fiscal offence; criminal law;
    All these keywords.

    JEL classification:

    • K1 - Law and Economics - - Basic Areas of Law

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