- Tytuł:
-
Podatek VAT a swoboda świadczenia usług w Unii Europejskiej
VAT and the Freedom of Supplying Services in the European Union - Autorzy:
- Rogowska-Rajda, Beata
- Powiązania:
- https://bibliotekanauki.pl/articles/590788.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Handel międzynarodowy
Podatek od wartości dodanej (VAT)
Rynek usług
Swoboda przepływu towarów w UE
Swoboda przepływu usług w UE
Free movement of goods within the EU
Free movement of services in the EU
International trade
Services market
Value Added Tax (VAT) - Opis:
- The Article concentrates on the aspect of VAT taxation of cross-border supply of services. It aims at exploring the relation between harmonization of the value added tax and the freedom of supplying services - how the value added tax influences the freedom of supplying services within the common UE market and to what extend the VAT system is determined by the neccessity of ensuring the proper functioning of the freedom. Primarily, it is the concept of the common internal market that is presented in the Article with the focuse exclusively put on one of its fundamental freedoms - the freedom of supplying services. Subsequently, the selected changes in the field of VAT taxation of supply of services taken recently are analysed as well as the rules of taxation of the services are provided.
- Źródło:
-
Studia Ekonomiczne; 2014, 198 cz 1; 276-289
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł