Funkcje zharmonizowanej regulacji miejsca powstania obowiązku podatkowego we wspólnym systemie podatku od wartości dodanej Unii Europejskiej

• Authors: Małgorzata Sęk
• Languages of publication: PL

Abstracts

EN

The aim of this article is to analyze the function of the harmonized rules on the place of taxable transactions in the common system of VAT in the EU. Firstly, the essence of the common system of VAT, the concept of tax harmonization and the aims of VAT harmonization in the EU are discussed. The most important part of the article is dedicated to the role played in this system by the rules on place of taxable transactions, as well as the influence of the principle implemented by these rules (origin principle or destination principle) on the model of the common VAT system (transitional or definite). Results of the analysis confirm that the extensive rules on place of taxable transactions are one of the key, most characteristic elements of the common system of VAT in the EU, strongly influencing the functioning of the internal market.

Keywords

EN

place of taxable transactions, VAT

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2012
• Issue: 3
• Pages: 51-79

Contributors

author

Małgorzata Sęk