PL EN


2019 | 1(61) | 193–199
Article title

Zasady opodatkowania umów sprzedaży maszyn rolniczych przez rolników ryczałtowych

Authors
Content
Title variants
EN
Taxation rules regarding contracts of sale of agricultural machinery by flat-rate farmers
Languages of publication
PL
Abstracts
EN
Contract of sale of agricultural machinery, concluded between two flat-rate farmers (the seller and the purchaser) will not be subject to the tax on civil law transactions. A farmer conducting a business activity – within the meaning of the VAT Act – may benefit from an exemption from the VAT tax as a flat-rate farmer (who delivers agricultural products originating from own agricultural activity or provides agricultural services), as well as a personal exemption which is described in the act regarding the so-called small taxpayers.
Keywords
Year
Issue
Pages
193–199
Physical description
Contributors
author
  • Doktor nauk prawnych, ekspert ds. finansów publicznych BAS; jacek.kulicki@sejm.gov.pl ORCID: https://orcid.org/0000-0003-2631-6428
References
  • Bartosiewicz A., Komentarz do art. 113 ustawy o podatku od towarów i usług, 2018, LEX.
  • Ofiarski Z., Komentarz do art. 2 ustawy o podatku od czynności cywilnoprawnych, 2018, LEX.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-4cd726c8-70b7-4f41-9dc0-f67fa06d4a13
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