Abstract

The article presents general rules which should be followed by employers of particular member countries – including Poland – while trying to counteract transboundary tax frauds and avoiding taxation.

The article analyses the decision of The European Commission (EC), as well as its recommendation ranging income tax, and also law regulations included in directive rules and ordinance regarding VAT.

Within the framework of analysis of law regulations concerning VAT, there is a discussion on rules of applying the mechanism of reverse charge, and also cooperation and exchanging information among proper organs of particular EU member countries.