Publication date: October 15, 2025

A characteristic of consumer transactions is the inequality of parties. Generally, the entrepreneur has a stronger position than the consumer. Practice and experience show that the entrepreneur will dictate the terms of the contract, including price, warranty terms, delivery time and location, and payment method. This places the entrepreneur in a stronger position vis-à-vis the consumer, who is often forced to comply. This can pose a threat when the entrepreneur exploits their dominant position to impose unfair terms on the consumer, to which the consumer will be forced to adapt.

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Publication date: October 10, 2025

A shadow fleet is a term used to describe vessels engaged in illegal operations aimed at circumventing sanctions, evading safety or environmental regulations, or avoiding insurance costs.[1] The term broadly refers to illegal practices occurring in the maritime sector.[2] Importantly, it is not just the cargo that is being concealed, but also the entire vessel transporting it—hence the term “shadow fleet” or “ghost fleet”. Currently, it is primarily used in the context of Russia’s efforts to circumvent sanctions. These sanctions were imposed by, among others, the EU and the United Kingdom and are a consequence of Russia’s invasion of Ukraine.

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Publication date: September 10, 2025

In recent years, there has been a noticeable increase in the number of people traveling from Arab countries to Poland for recreational, tourism, and leisure purposes. The surge in tourism from Arab countries to Poland, particularly from the United Arab Emirates, began in April 2018, when the low-cost airline Flydubai launched a flight between the UAE and Krakow. Since then, the number of tourists from Arab countries has been growing.

A significant aspect of travel culture in Arab countries is halal tourism – the Muslim travel style that complies with Sharia law. Halal tourism is a narrower concept than Muslim tourism, as it applies only to groups who wish to adhere to religious norms while traveling. It increasingly serves primarily entertainment, relaxation, and recreational purposes.

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Publication date: September 10, 2025

The international transport of goods is subject to numerous regulations. A key issue in this context is the taxation of transport. Businesses are increasingly using the consignment warehouse method, also known as call-off stock, due to its cost-effectiveness and convenience. This method became even more popular in 2020, when EU regulations came into force exempting contractors from VAT in certain aspects.

1. NATURE AND IMPLEMENTATION OF EU REGULATIONS

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Publication date: August 11, 2025

VAT crimes

The term “carousel fraud” refers to a characteristic scheme in which goods, after passing through a series of related entities, ultimately end up back at the original supplier. This mechanism allows perpetrators to conceal the actual transaction and generate undue tax benefits, most often by fraudulently obtaining VAT refunds or avoiding their payment. A key feature of VAT is its neutrality, so it should not impose an additional burden on taxpayers who do not consume the purchased goods or services but use them for business purposes. However, the structure of this tax makes it particularly vulnerable to abuse. In accordance with the principle of the free movement of goods, the supply of goods between European Union (EU) countries is subject to a 0% VAT rate. VAT carousels involve the use of complex transaction mechanisms embedded in the value added tax structure to avoid paying output tax or to unlawfully obtain a refund. These activities take the form of fictitious economic transactions, which involve the apparent movement of goods between entities located in different Member States. This can be very high, especially with relatively small financial outlays by the fraudsters, as the fraud involves goods that are repeatedly exported and returned to Poland.

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