Podatek VAT w transakcjach wewnątrz Unii Europejskiej – system przejściowy, docelowy czy podatek od sprzedaży

• Authors: Jacek Pastuszka

Title variants

EN

VAT TAX IN TRANSACTIONS IN THE EUROPEAN UNION – TRANSITIONAL AND COMMON SYSTEM OR A SALES TAX

• Languages of publication: PL

Abstracts

EN

The analysis of the issue comprises the assessment of the present “destination based” VAT system, and information related to the impossibility of introducing a system for trans-border transactions that would provide taxation at origin. Simultaneously, the author discusses priority directions of the European Union’s activities aimed at improving the mechanism and ways of calculating the value added tax. He also describes the nature of the sales tax, presenting the advantages and disadvantages of its potential establishment in the EU. The author focuses on an evaluation of Community regulations, opinions and reports elaborated by European bodies, and materials from discussions on the issue.

Keywords

EN

ISSUE COMPRISE; TRANS-BORDER; DIRECTION

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2012
• Volume: 57
• Issue: 4(345)
• Pages: 102-118

Contributors

author

Jacek Pastuszka

• Urząd Kontroli Skarbowej w Kielcach, ul. Sandomierska 105, 25-324 Kielce