增值税退税欺诈 | VAT Refund Fraud CN

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在波兰，提供虚假信息以获取不当税款退还的行为是可惩罚的，可能导致承担高达3,300万波兰兹罗提（8,250,000欧元）的巨额罚款以及监禁责任。这不仅仅局限于税款退还的情况，也包括当纳税人的行为导致将税款的盈余抵用于税款欠款或当前及未来的税务义务时。

与VAT（增值税）退税相关的犯罪行为是指通过向税务机关提交纳税申报表，企图获得退税。纳税人必须意识到，任何可能导致国家预算收入减少的行为都是可惩罚的。在实践中，VAT退税欺诈可能伴随着违反波兰其他现行法律的行为，尤其是所谓的“知识性伪造”。在法律体系中，VAT发票被视为一种特殊类型的文件，发票开具人若在发票中确认不真实的交易，将会根据波兰《刑法》第271a条及《税收刑法》第62 § 2条承担刑事责任。如果开具或使用与确定税务责任相关的不真实发票，并且发票金额或其总值超过1,000万波兰兹罗提（2,500,000欧元），则纳税人犯下的是一种特别的犯罪行为，可能面临5至25年的监禁。

在VAT退税欺诈案件中，另一个关键因素是纳税申报表的更正可能性。然而，案件的所有情况都应得到仔细审查，因为提交纳税申报表的更正并不总是能保护纳税人免于承担《税收刑法》规定的所有税务犯罪责任。最高法院已经确认，并非所有《税收刑法》规定的犯罪行为都可以通过提交纳税申报表的更正和支付欠税（及其滞纳利息）来“弥补”。

申请退税通常会引发税务机关的审查行动以及刑事税务机关的关注。在涉及数百万波兰兹罗提的VAT发票及所谓的“旋转木马计划”中，犯罪嫌疑人经常面临逮捕和临时拘留的风险。对于纳税人的最初程序性行为，对于建立辩护策略至关重要。因此，可以看出，在与VAT退税欺诈相关的诉讼中，辩护律师的角色是详细调查刑事税务程序启动的所有情况。同时，尽早提交能够有效减轻嫌疑人所面临指控的证据申请，也具有重要意义。

我们为纳税人提供的支持包括：

提供法律咨询；
证据分析；
制定后续行动建议和诉讼策略；
分析对客户有利的最新判决；
积极参与诉讼程序，包括提交证据和参与听证会；
在诉讼的各个阶段代表客户；
对程序性决定提出上诉；
开展上述领域的培训。

我们的服务面向以下对象：

涉嫌VAT退税欺诈的人员；
会计、财务总监及其他财务专业人士；
寻求刑事合规支持的公司；
希望对纳税申报表进行有效调整的实体。

Actions involving the provision of false information in tax returns for the purpose of unjustified tax refunds are punishable in Poland and can result in liability in the form of multi-million dollar fines of up to PLN 33 million (EUR 8,25 million) and imprisonment. It is not always possible to speak only of a tax refund here, the act can also be committed when the taxpayer, by his behavior, leads to the credit of the tax surplus to tax arrears or current or future tax liabilities.

An offense related to VAT refunds will be the very attempt to obtain a VAT refund, resulting from a return filed with the tax authority. The taxpayer must bear in mind that it is therefore punishable to act in a way that will result in the exposure of depletion of budget revenues. In practice, VAT refund fraud can be committed with violations of other laws in force in Poland, in particular the so-called intellectual forgery. The VAT invoice in the legal system is considered a special type of document, and the person obliged to issue it, if he confirms unreliable transactions in it, exposes himself to criminal liability under Article 271a of the Polish Criminal Code and 62 § 2 of the Polish Fiscal Criminal Code. In the case of issuing or using unreliable invoices relevant to the determination of the amount of tax liability, containing the amount of receivables, the value of which or the total value of which is greater than PLN 10 million (EUR 2,5 million), the taxpayer commits a special crime, which is punishable by imprisonment from 5 to 25 years.

Another element that can be crucial in a VAT refund fraud case is the possibility of filing a correction to the tax return. However, all the circumstances of the case should be carefully examined, as a filed correction of the tax return does not always protect against liability for all tax crimes and offenses under the Fiscal Criminal Code. This has been confirmed by the Supreme Court, indicating that not all offenses stipulated in the Fiscal Criminal Code can be “remedied” by filing a correction to the tax return and paying the depleted public receivable (and therefore with interest for late payment).

Applying for repayment of the tax will, as a rule, trigger control actions by the tax authorities and the interest of the criminal tax authorities. In the case of multimillion-dollar VAT invoices and so-called carousel schemes, perpetrators often face arrest and the risk of detention on remand. The first procedural activities involving the taxpayer are extremely important from the perspective of creating a defense line. So, as you can see, the role of defense counsel in proceedings related to VAT refund fraud is to extensively investigate the circumstances of the initiation of criminal fiscal proceedings. Also at stake is the earliest possible filing of requests for evidence that can clearly relieve the suspect of the charges against him of involvement in a carousel scheme or other VAT refund fraud.

Our support for taxpayers includes:

providing legal advice;
analysis of evidence;
preparation of recommendations for further action and litigation strategy;
analysis of recent rulings that may be beneficial to the client;
active participation in the proceedings, including submission of evidence and participation in hearings;
representation of the client at all stages of the proceedings;
filing appeals against procedural decisions,
conducting training in the above-mentioned areas.

Our offer is addressed to:

persons suspected of committing VAT refund fraud;
accountants, finance directors and other financial professionals;
companies seeking support in the area of criminal compliance;
entities wishing to make effective adjustments to tax returns.

Summary: VAT fraud

In recent years there have been fraud cases where value added tax refund claims have been used in the fraud scheme (by individual or business). The cases are frequently detected by the tax administration after the VAT has been refunded. The general experience from these cases is that it is difficult to recover the losses – the tax fraud has to be stopped before the VAT is refunded.

Tax evasion is an illegal attempt to defeat the imposition of taxes. Tax evasion often entails the deliberate misrepresentation of the taxpayer’s affairs to the tax authorities to reduce the taxpayer’s tax liability, and it includes dishonest tax reporting, declaring less income, profits or gains than the amounts actually earned, overstating deductions, using bribes against authorities in countries with high corruption rates and hiding money in secret locations.

Business owners are expected to have a clear understanding of the amount of repaid VAT they should be due, but because of the nature of trade, mistakes sometimes happen. However, if those mistakes result in an individual being accused of VAT repayment fraud, the penalties are likely to be severe.

TAX Refund

Businesses that regularly submit VAT refund claims—such as those making zero-rated supplies or engaging in cross-border activities within the EU—should pay particular attention to keeping their bank details and company information up to date with their national tax authorities. It is recommended to regularly check registered data through the appropriate electronic portals provided by national tax administrations.

Large enterprises can collaborate with dedicated compliance managers or tax advisors to streamline the refund process and proactively address potential issues.

To request a VAT refund, claimants must submit an electronic refund application to their national tax authorities via the electronic portal established under Directive 2008/9/EC. The national authorities will confirm the claimant’s identity and the validity of the application before forwarding it to the member state where the purchase occurred, if necessary.

Fraud and Penalties Related to VAT in the European Union

The European Union takes VAT fraud very seriously due to its significant impact on the EU budget and the economies of member states. Penalties for VAT refund fraud can vary depending on the member state but generally include:

Financial Penalties: Offenders may be required to pay a penalty calculated as a percentage of the unpaid VAT, which can be substantial depending on the severity of the violation.
Interest Charges: Additional interest may be charged on the unpaid VAT amount from the due date until the date of payment.
Criminal Proceedings: In severe cases, individuals and entities involved in VAT fraud may face court proceedings, resulting in fines and imprisonment.
Reputational Damage: A conviction for VAT fraud can cause significant reputational harm, affecting business relationships and future operations.

Each EU member state implements its own national legislation in line with EU directives, so specific penalties and procedures may vary. Therefore, it is crucial for businesses operating within the EU to be aware of VAT regulations and compliance requirements in every country where they conduct business.

Preventive Measures

Regular Compliance Checks: Businesses should regularly audit their VAT transactions and ensure accurate record-keeping.
Professional Advice: Collaborating with professionals or tax advisors knowledgeable in EU VAT regulations can help navigate complex cross-border transactions and minimize the risk of non-compliance.
Staying Informed: Keeping track of changes in EU VAT regulations can help businesses adjust their practices in line with current laws.

Conclusion

Businesses operating in the European Union must be aware of the applicable VAT refund regulations and the potential consequences associated with non-compliance or fraud. Ensuring compliance with the laws, maintaining accurate records, and utilizing professional advice are crucial for safe and effective operations in the EU market.

Protect Your Business from VAT Fraud with Expert Legal Assistance

VAT fraud poses significant financial and legal risks, including severe penalties and reputational damage. Navigating these challenges requires skilled and experienced legal support. Our law firm specializes in providing comprehensive assistance to businesses and individuals involved in VAT-related cases, offering proactive strategies, effective defense, and professional guidance tailored to your needs.

Whether you are facing allegations of VAT refund fraud, need support with tax compliance, or require assistance in addressing tax authority inquiries, we are here to help. Our team of legal experts will analyze your case, prepare a solid defense strategy, and represent you at every stage of the proceedings.

Don’t let VAT-related challenges jeopardize your business or reputation. Contact us today for expert legal support and ensure your interests are safeguarded by professionals who understand the complexities of VAT law and compliance.

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