Stawki podatku od wartości dodanej w świetle przepisów prawa wspólnotowego
VALUE ADDED TAX RATES IN THE LIGHT OF COMMUNITY LAW
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This paper focuses on the current Community legislation concerning the value added tax rates. The fundamental point of this attempt is that the definitive VAT system based on taxation at origin would require a higher degree of harmonization of VAT rates compared to the current system based on taxation at destination. The first part of the paper reviews both amendments to provisions on the tax rates and the policy adopted by Community authorities in order to establish more uniform VAT rates structure. The following parts present a legal framework for the application of standard and reduced VAT rates in Member States. Due to the fact that the European Commission has launched a broad consultation process on the functioning of the current VAT system, including the structure of reduced rates, particular attention is paid to the existing provisions on reduced, super reduced and parking rates.
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