Wszystkie pola: tax due - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: W sprawie transpozycji art. 168 lit. a dyrektywy 2006/112/WE Rady do ustawy o podatku od towarów i usług
Evaluation of the proposal to amend the VAT Act as regards the right to reduce the amount of tax due
Autorzy:: Dzwonkowski, Henryk
Powiązania:: https://bibliotekanauki.pl/articles/2206811.pdf
Data publikacji:: 2019
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: petition
Value Added tax
petycja
podatek VAT
Opis:: The evaluated petition applies to including in the act the right to reduce the amount of tax due by the amount of the calculated tax, in particular a different regulation concerning of the time limit, in which the right to reduce the amount of tax due by the amount of the calculated tax is executable. According to the author, the request to amend such provisions may be inconsistent with provisions of the VAT Directive. The current transposition of the Directive’s provisions into the Polish tax system is not defective.
Źródło:: Zeszyty Prawnicze BAS; 2019, 1(61); 200-204
1896-9852
2082-064X
Pojawia się w:: Zeszyty Prawnicze BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Opinia prawna w sprawie ulg dla przedsiębiorstw budowlanych, które nie otrzymały w terminie zapłaty zleceniodawcy
Legal opinion on the reliefs for construction firms which have not received payment by the due date from contractors
Autorzy:: Dzwonkowski, Henryk
Powiązania:: https://bibliotekanauki.pl/articles/16729334.pdf
Data publikacji:: 2012
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: VAT
due date of payment
tax obligation
Opis:: The article provides an answer to the question whether the proposal for change in current legislation by shifting an obligation to pay VAT on to the contractor, in the event that he fails to make payment by the due date, provided that the supply of good or services has been completed, is in conformity with Article 63 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and other regulations of the European Union on VAT. In the conclusion, the author claims that the legislative solution under which a tax obligation would arise on the part of the part of the person to whom services are supplied only after the due date of payment in the event that he fails to pay in the due date, does not seem to have sufficient support in the VAT Directive.
Źródło:: Zeszyty Prawnicze BAS; 2012, 4(36); 235-239
1896-9852
2082-064X
Pojawia się w:: Zeszyty Prawnicze BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Informacja