Podatek od towarów i usług - Open Access .click

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The legal nature of the obligation to pay the tax on the basis of the issued invoice : between liability and tax sanction in value added tax

, 2021
The subject of the article is a specific type of legal solution, shaped in Art. 108 sec. 1 of the act on tax on goods and services. As a consequence of its application, the issuer of an invoice that does not document the actual transaction is obliged to ...
Nita, Adam
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Tworzenie i funkcjonowanie grup VAT w Polsce po 1 stycznia 2023 r. [PDF]

, 2022
The subject of the study are issues of creation and of functioning VAT group, including the issue of taxation of activities performed within this group. The possibility of joint settlement of tax on goods and services currently functions in many European
Pietras, Tomasz
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Podatek od towarów i usług w faktoringu odwróconym

, 2016
There are various forms of factoring, e.g. reverse factoring. Goods and Services Tax Act doesn’t treat factoring services taxation as dependent on the agreement between the parties.
Janik, Natalia, Natalia Janik
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Rekompensata za usługi w ogólnym interesie gospodarczym należna spółce komunalnej, której jedynym wspólnikiem jest jednostka samorządu terytorialnego, a podatek od towarów i usług

, 2021
This paper shall consider the issues of Value Added Tax (podatek od towarów usług) governed in Poland by the Act of 11 March 2004 on VAT and taken together with Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax vis-
Stępkowski, Łukasz
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Budżetowe, społeczne i gospodarcze znaczenie podatku od towarów i usług w Polsce

, 2019
Background: The tax on goods and services applicable in Poland was designed and introduced into the tax system in the 1990s, i.e., during the period of economic transformation.
Waldemar Szymański, Szymański, Waldemar +1 more
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Luka podatkowa w podatku od towarów i usług w Polsce

, 2017
Jedną z najważniejszych instytucji systemu podatkowego w danym kraju jest podatek obciążający obrót towarów i usług. W Polsce takim podatkiem jest podatek od towarów i usług (VAT), najbardziej wydajna ze wszystkich danina publiczna, zasilająca budżet ...
Peek, Beata +3 more
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Dobra wiara w procesie stanowienia oraz interpretacji przepisów o podatku od towarów i usług

, 2021
The issue whether the content, interpretation, or construction, and, subsequently, application of laws and regulations are formed in good faith is probably of a broader dimension, exceeding the confines of tax laws – the value added tax (VAT) law ...
Modzelewski, Modzelewski
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Limitation of VAT deductibility versus fiscal function of the tax on goods and services – selected issues

, 2020
It follows from the analysis that there is some tension between the implementation of the principle of neutrality and the fiscal function of the tax on goods and services as a type of value added tax binding in the European Union.
Namysłowski, Roman
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Analysis and evaluation of sealing regulations in the field of tax on goods and services implemented in recent years

, 2022
W artykule dokonano analizy efektywności fiskalnej podatku od towarów i usług na tle rozwiązań uszczelniających wprowadzonych w ostatnich latach.
Szymczyk, Przemysław, Szymański, Waldemar +1 more
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Zbycie gospodarstwa rolnego a podatek od towarów i usług [PDF]

, 2012
Zdigitalizowano i udostępniono w ramach projektu pn. Rozbudowa otwartych zasobów naukowych Repozytorium Uniwersytetu w Białymstoku, dofinansowanego z programu „Społeczna odpowiedzialność nauki” Ministra Edukacji i Nauki na podstawie umowy SONB/SP/512497 ...
Bieluk, Jerzy
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podatek vat