OCZKOWSKI, Tomasz. New types of “invoice” crimes in the Polish Criminal Code as an attempt to “effectively” prosecute perpetrators of VAT fraud. Studia Iuridica Toruniensia. Online. 18 July 2021. Vol. 27, pp. 249-270. [Accessed 7 January 2026]. DOI 10.12775/SIT.2020.030.