The Good Faith Doctrine in Value Added Tax Law

Abstract: This article examines the intersection of taxpayer good faith and the fundamental right to deduct input value added tax within the context of alleged carousel fraud schemes. Drawing upon a seminal decision rendered by the Voivodeship Administrative Court in Łódź, this analysis elucidates the evidentiary burden incumbent upon tax authorities when challenging VAT deductions … Continue reading The Good Faith Doctrine in Value Added Tax Law