Prosecution of Offenders in Liquid Fuels Turnover
Vol 23 No1 (2019)
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Keywords

words: fuel frauds
SENT
Energy Regulatory Office (URE)
fuel package
excise
fuel crimes

How to Cite

Paulina, K. (2016). Prosecution of Offenders in Liquid Fuels Turnover. Scientific Journal of Bielsko-Biala School of Finance and Law, 23(1), 25-30. https://doi.org/10.5604/01.3001.0013.1789

Abstract

The paper presents theoretical and practical aspects of prosecution of criminals involved in illegal sales of liquid fuels. It has been noticed that despite increasing attention paid to the prosecution of fuel frauds, the grey area still exists, which is due to the fact that such crimes are easy to commit, the profits to be gained are enormous, and legal consequences are rather insignificant. Recently, however, the detectability of tax frauds has increased. The improved efficiency of tax control authorities can be attributed to the introduction of the following: methodology of assessment of due diligence demonstrated by the buyers of goods in domestic transactions; JPK – the Polish equivalent of SAF-T (Standard Audit File for Tax); split payment; SENT system; fuel package.
https://doi.org/10.5604/01.3001.0013.1789
PDF

The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) are free and online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.

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