The Voivodeship Administrative Court in Łódź in its judgment of 23 September 2010 case file I SA/Łd 762/10 held that a person whose account on an auction website was illegally hacked and used for sale of goods by someone else, is not obliged account to tax for such activity.

Categories: Art. 145 PBAC | Art. 151 PBAC | computer crime | computer law | criminal law | e-auctions | e-law issues | legal regulations on computer networks | Polish Act on Goods and Services Tax | Polish Act on Proceedings Before Administrative Courts | tax law | Voivodeship Administrative Court.