The Resource VAT grouping and cost sharing arrangements : the Polish experience

VAT grouping and cost sharing arrangements : the Polish experience

Label
VAT grouping and cost sharing arrangements : the Polish experience
Title
VAT grouping and cost sharing arrangements : the Polish experience
Creator
Subject
Language
eng
Summary
Poland introduced the EU exemption for cost-sharing associations in 2011 and, indirectly, also the EU arrangements on VAT grouping became available to businesses in Poland. These concessions enable businesses to avoid or reduce the VAT costs of outsourcing activities. In this article, the authors present an overview of how those arrangements function in practice and how their scope is interpreted by the tax authorities and national courts
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 23 (2012),
http://library.link/vocab/creatorName
  • Rzepa, T
  • Wyganowski, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT group
  • cost sharing arrangement
  • ECJ case law
Label
VAT grouping and cost sharing arrangements : the Polish experience
Instantiates
Publication
Label
VAT grouping and cost sharing arrangements : the Polish experience
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...