- 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