The legality of the punitive deferral of the exercise of the right of deduction
Resource Information
The work The legality of the punitive deferral of the exercise of the right of deduction 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, Continuing Resources.
The Resource
The legality of the punitive deferral of the exercise of the right of deduction
Resource Information
The work The legality of the punitive deferral of the exercise of the right of deduction 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, Continuing Resources.
- Label
- The legality of the punitive deferral of the exercise of the right of deduction
- Language
- eng
- Summary
- In an attempt to address irregularities in VAT returns related to transactions in which, as a rule, the tax due is equal to the input tax (i.e. transactions subject to reverse charges and similar), the Polish VAT legislator has introduced a three-month mandatory period for submitting (adjusting) relative VAT returns. Failure to observe the term results in a deferral of the right to deduct input tax, which in turn leads to the accrual of default interests. A question is pending before the ECJ concerning the legality of this measure. In this article, the author argues that EU law does not preclude such a measure
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 31 (2020), no. 5 ; p. 249-259
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of The legality of the punitive deferral of the exercise of the right of deductionWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/y6nZmvk0OPU/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/y6nZmvk0OPU/">The legality of the punitive deferral of the exercise of the right of deduction</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work The legality of the punitive deferral of the exercise of the right of deduction
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/y6nZmvk0OPU/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/y6nZmvk0OPU/">The legality of the punitive deferral of the exercise of the right of deduction</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
