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What good faith really means in the case of VAT (part 1)

27 November 2018
Przemysław POWIERZA
You must have already heard about the principle of good faith and due diligence in the context of value added tax (VAT). This issue has been addressed many times by the courts, both Polish and the Court of Justice of the European Union (CJEU), which means that taxpayers quite often have disputes with tax authorities in this respect.

The waiter grabs the sleeve of the honest – i.e. the disappearing taxpayer vs. collective responsibility (part 2)

18 October 2017
Przemysław POWIERZA
Much has been said recently about the need for security procedures that would guarantee the status of taxpayers in good faith towards their contractors. The problem is that with such a procedure it is like choosing a representative company car. Driving a battered Opel station wagon to the customer parking lot brings shame. A shiny Porsche immediately suggests expensiveness. Something in between? By all means – one cannot overdo it one or the other way.