Credit fraud is currently one of the most serious problems in the fields of criminal law, finance, and personal data protection. The dynamic development of digital technologies, the widespread use of online services, and the ease of obtaining personal data all contribute to criminal activity. The scale of the phenomenon is growing year by year, and statistics indicate that the problem affects both individuals and businesses. According to […]

Value Added Tax (VAT) is a key source of state budget revenue, and its design—as an indirect tax based on a deduction mechanism—requires special caution on the part of taxpayers. In recent years, the principle of due diligence has become increasingly important, as taxpayers should adhere to it to effectively exercise their right to deduct input VAT. The concept […]

The development of technology and the ever-increasing importance of data as a resource pose particular challenges in terms of securing data leaks. Data leaks can entail not only administrative consequences under the General Data Protection Regulation (GDPR) but also civil liability for contractors whose interests have been violated. The purpose of this paper is to analyze the foundations […]

It was supposed to be a normal Wednesday. The kitchen smelled of fresh coffee, and the sales department was getting ready for their morning meeting. Suddenly, the doorbell rang. Several officials stood at the entrance, holding IDs and thick folders of documents. "We're from the Customs and Tax Office. We have a search warrant." My heart raced, and questions swirled in my head: "What to say? What to do? Can we refuse?" The first few minutes […]

In the public sphere, the topic of liability for GDPR violations usually boils down to high administrative fines imposed by supervisory authorities. However, less is discussed about the personal criminal liability of management board members – and this can have the most serious consequences, both professionally and personally. Should managers really be concerned? Is the risk of criminal liability just […]

There are a growing number of organized crime groups operating in Poland specializing in cybercrime. This phenomenon is a consequence of the very low effectiveness of law enforcement agencies in detecting perpetrators of this type of crime and the failure of banks to exercise due diligence in ensuring the security of funds stored in bank accounts. Current data from the National Bank of Poland shows that […]