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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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Substitute performance and deduction of VAT
, 2021 The subject of the article are issues related to the right to deduct tax on goods and services (VAT) in connection with the purchase by a VAT payer of goods or services from substitute contractors.
Majszczyk, Hanna
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, 2023 Podatek od wartości dodanej (VAT1), w Polsce podatek od towarów i usług, w założeniu charakteryzuje się neutralnością dla podatników VAT czynnych i nie wpływa, a raczej nie powinien wpływać, na cenę dobra (towaru lub usługi) dla tych podatników ...
Dmowski, Andrzej
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, 2022 Proper determination of the principles of VAT taxation of tasks performed by public law entities due to the principles of VAT neutrality and proportionality is fundamental for the correct determination of which services and to what extent are subject to ...
Pęk, Ryszard
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, 2020 The glossed judgment of the Provincial Administrative Court concerns mainly the scope of the concept of a VAT taxpayer when selling real estate and problems that arise in practice in connection with the actions taken by the seller.
Graczyk, Rafał
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, 2015 The aim of this article is to due to this topic and interprets them. Present the position of a small taxpayer in Polish regulations. It contains rules which make it possible to pay less.
Nesterak, Justyna, Klamer, Kamil
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Usługi elektroniczne a jurysdykcja w zakresie VAT w Unii Europejskiej
, 2016 From January 1, 2015 electronically delivered services in the EU are taxed in the country where the customer resides, regardless of whether the customer is a VAT payer or a consumer.
Lipniewicz, Rafał
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, 2020 The primary right arising from the Council Directive 2006/112/EC is a right to deduct input tax which may be limited by member states only in exceptional situations.
Kopyściański, Marek
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Fixed place of establishment under German VAT and tax practice
, 2018 The aim of the study was to analyze the concept of a fixed establishment in the German VAT Act and its interpretation by the German financial courts and tax authorities. The German financial courts, when assessing the criteria for accepting the existence
Selera, Paweł +2 more
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JPK_VAT – (bez)kosztowy obowiązek dla rolników – czynnych podatników VAT
, 2018 W artykule skupiono się na jednej ze struktur JPK dotyczącej rozliczeń z tytułu VAT, ze szczególnym uwzględnieniem rolników będących czynnymi podatnikami VAT.
Hajduga, Elżbieta
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