Use of the Input Tax Deduction Mechanism in the VAT System for the Purpose of “Tax Carousel” Fraud

Artur Mudrecki2025-07-252025-07-2520182080-108410.7206/kp.2080-1084.242https://repozytorium.kozminski.edu.pl/handle/item/2026CC-BY-NC-ND-4.0value-added taxjurisprudential doctrine of the abuse of lawdoctrine of good faiththe notion of a tax carouselvalue-added taxjurisprudential doctrine of the abuse of lawdoctrine of good faiththe notion of a tax carouselUse of the Input Tax Deduction Mechanism in the VAT System for the Purpose of “Tax Carousel” FraudUse of the Input Tax Deduction Mechanism in the VAT System for the Purpose of “Tax Carousel” FraudArticle