VAT : komentarz

Resource Information

The work VAT : komentarz represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

VAT : komentarz

Creator

• VAT : komentarz
• Michalik, T

Subject

• VAT rate
• VAT refund
• VAT registration
• VAT representative
• VAT system
• case law
• input VAT
• intra-Community acquisition
• place of supply (VAT)
• recapitulative statement
• taxpayer
• VAT

Language

eng

Summary

This book provides an analysis of the provisions of the Polish VAT Act as well as discussion of the case law of national courts, the EU law and the regulations of the Minister of Finance. It covers the following issues: taxpayers and tax representatives; tax liability; place of supply, intra-Community acquisition of goods, imports of goods and services; tax base; principles of assessment and collection of import of goods; the amount of taxation; intrastate return; recapitulative statement; partial deduction and tax refund; registration, declaration and documentation

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

Polish

Literary form

non fiction

Series statement

Podatkowe Komentarze Becka