- Author
- Patyk Jacek
- Title
- Podatek VAT w transakcjach wewnątrzwspólnotowych
VAT in Transactions Occurring within the Community - Source
- Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu, 2003/2004, nr 3, s. 107-115
- Keyword
- Podatek od wartości dodanej (VAT), Integracja gospodarcza Polski z UE, Prawo podatkowe, Transakcje eksportowo-importowe, Podatki
Value Added Tax (VAT), Poland's economic integration with the EU, Tax regulations, Export-import transactions, Taxes - Note
- streszcz., summ.
- Company
- Unia Europejska (UE)
European Union (EU) - Abstract
- Przystąpienie Polski do Unii Europejskiej wymusza obowiązywanie nowych przepisów podatku VAT od towarów i usług w obrocie handlowym pomiędzy podatnikami w państwach członkowskich Unii. Artykuł omawia ogólne prawa i obowiązki podatników VAT Unii Europejskiej.
The moment Poland Joins the European Union, goods and services VAT tax in the trade turnover between taxpayers in the countries which are members of the European Union will differ considerably since its regulations valid so far will be changed. Before Poland joined the European Union, the VAT tax was collected on the import (purchase) transaction on the border. In transactions occurring within the European Union between VAT taxpayers from different membership countries, the concepts of export and import have been replaced by delivery and purchase occurring within the Community. Only goods fall within their range. According to the laws formulated simultaneously, the preferential rate of the tax on goods delivered to VAT payers is 0% in the country from which they are sent (where the transport begins) and they are treated as delivery within the Community, while the tax due is paid by the purchaser in the course of purchasing goods in the country where they are delivered. (original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Main Library of Poznań University of Economics and Business - Cited by
- ISSN
- 1643-8175
- Language
- pol
