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Palestra 7-8-2016

What is the truth according to the invoice? Considering the essential and nonessential elements of the VAT invoice with respect to criminal liability pursuant to art. 271 of the Criminal Code

In the presented paper the author critically analyses the possibility of holding a person who provides objectively untrue however legally irrelevant information on the VAT invoice, criminally liable for the crime of intellectual forgery/certification of untruth (art. 271 CC). In the everyday commerce many additional elements describing the merchandise or the service are provided either in the invoice itself or in a separate document (so called “specification”). Ought this purely formal aspect of displaying of the particular information (invoice or specification) have any impact on the criminal liability?

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