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 6 July 2025]. DOI 10.12775/SIT.2020.030.