Abstract

In the article there is a presentation of rules resulting from Polish statutory law regarding VAT, of which implementation from EU law aimed to counteract transboundary tax frauds and avoiding taxation. In the article there is analysis of detailed rules on: joint and several responsibility of a buyer for tax arrears of a supplier of the goods, and a list of subjects providing surety. Th ere is also anemphasis on a package introduced this year by the European Commission on counteracting transboundary tax frauds. Based on the content of the package there should be acceptability of introducing to Polish law tax regulations of a so-called clause against avoiding taxation.