Monitor Podatkowy

no. 5/2019

STIR (clearing house communication and information system) as a new tool to prevent VAT fraud

DOI: 10.32027/MOPOD.19.5.2
Mateusz Gogol
Autor jest doktorantem prawniczego seminarium doktoranckiego ALK.
Abstract

Introducing STIR should be considered as just. However, accelerated procedure in regard to blocking a bank account should be seen as negative.