The Resource Pare refleksji nad sankcja VAT

Pare refleksji nad sankcja VAT

Pare refleksji nad sankcja VAT
Pare refleksji nad sankcja VAT
Reflections on VAT sanctions. This article presents the problem of conformity of legal provisions of the Act of 11 March 2004 on Tax on Goods and Services concerning additional tax obligation (art. 109 para. 4-6, 8) with the law of the European Union, especially with legal provisions of the First Council Directive 67/227/EEC of 11 April 1967 on the harmonization of legalization of Member States concerning turnover taxes, and Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - common system of value added tax: uniform basis of assessment. The author puts forward the interpretation of the Polish and Community law, case law of the European Court of Justice and recommendation of the Committee of Ministers of the Council of Europe
Citation source
In: Kwartalnik prawa podatkowego. - Lódz. - (2006),
Dominik, D
Geographic coverage
  • European Union
  • Europe
Language note
  • VAT
  • penalties
  • VAT harmonization
  • EU law
  • ECJ case law
Pare refleksji nad sankcja VAT

Library Locations

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