- Tytuł:
- Taxation of a Security Transfer of Title to a Fixed Property with the Tax on Goods and Services
- Autorzy:
- Ufnal, Grzegorz
- Powiązania:
- https://bibliotekanauki.pl/articles/1976262.pdf
- Data publikacji:
- 2018
- Wydawca:
- Akademia Leona Koźmińskiego w Warszawie
- Tematy:
-
security transfer of title
tax on goods and services
legal trust activity
supply
transfer of title to a fixed property - Opis:
- The subject of this paper is the taxation of a security transfer of title to a fixed property with the tax on goods and services. The author focuses on the interpretation of the term “paid supply of goods” in the context of a security transfer of title. The objective of the following considerations is to establish whether a security transfer of a title is a chargeable event, and to indicate the moment in which the tax becomes chargeable on the grounds of the goods and services tax and in the light of the absence of a consistent practice of the tax authorities as well as divergent judicial decisions of administrative courts on the matter.
- Źródło:
-
Krytyka Prawa. Niezależne Studia nad Prawem; 2018, 10, 4; 296-304
2080-1084
2450-7938 - Pojawia się w:
- Krytyka Prawa. Niezależne Studia nad Prawem
- Dostawca treści:
- Biblioteka Nauki
Artykuł