The Resource Additional tax liability under Polish VAT law

Additional tax liability under Polish VAT law

Label
Additional tax liability under Polish VAT law
Title
Additional tax liability under Polish VAT law
Creator
Subject
Language
eng
Summary
More than a year ago, a Polish regional court referred two questions to the European Court of Justice (ECJ) on the conformity with Community law of the provision of the Polish VAT Law under which a 30% charge is imposed on taxable persons who have understated their output VAT liability or overstated their input VAT claim in their VAT return. That charge has legally been labelled as an "additional tax liability" and is imposed on taxable persons who have made a mistake in their VAT return. In this article, the authors explain the background of the preliminary questions
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 18 (2007),
http://library.link/vocab/creatorName
Biegalski, A.
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • input VAT
  • tax liability
Label
Additional tax liability under Polish VAT law
Instantiates
Publication
Label
Additional tax liability under Polish VAT law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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