When Poland’s legislature introduced Article 88, Section 3a, Paragraph 4, Clause a of the VAT Act in 2005, the stated purpose was straightforward: to combat carousel fraud—elaborate schemes in which organized criminal networks siphon billions of złoty from the state treasury by exploiting the mechanisms of value-added tax. The provision was designed to allow tax … Continue reading The Tax Collector’s Convenience: How Poland Punishes the Innocent in the Name of Fighting Fraud