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Wyszukujesz frazę "supply of services" wg kryterium: Temat


Wyświetlanie 1-2 z 2
Tytuł:
Subsidiary as a Fixed Establishment
Autorzy:
Lipniewicz, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/1519491.pdf
Data publikacji:
2021
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
VAT
fixed establishment
place of supply of services
subsidiary
economic reality
Opis:
Fixed establishment (FE) is one of the institutions of the EU value added tax system; its structure is essential to correctly determine the right tax jurisdiction of an EU Member State for the purpose of VAT settlement in situations of cross-border provision of services. However, the legal structure of a FE adopted by the EU legislator (and, consequently, adapted to national legislation of the Member States) causes uncertainty when it comes to its interpretation. In the absence of unambiguously defined conditions in EU law to consider a specific presence and activity of an enterprise to be a FE, interpretation rules contained in judicial decisions issued by the Court of Justice of the EU play an important role. Among attempts made by the CJEU to clarify the ‘blur areas’ resulting from the dynamics of modern business processes, one of the most interesting ones is the possibility of considering a subsidiary to be a fixed establishment for a parent company. The purpose of this paper is to analyse legal and economic factors, the fulfilment of which may constitute a condition for considering a subsidiary to be a fixed establishment for a parent company, with particular emphasis on the ruling of the Court of Justice of 7 May 2020 in the Dong Yang case (C-547/18).
Źródło:
Krytyka Prawa. Niezależne Studia nad Prawem; 2021, 13, 2; 78-94
2080-1084
2450-7938
Pojawia się w:
Krytyka Prawa. Niezależne Studia nad Prawem
Dostawca treści:
Biblioteka Nauki
Artykuł
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
    Wyświetlanie 1-2 z 2

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