W sprawie transpozycji art. 168 lit. a dyrektywy 2006/112/WE Rady do ustawy o podatku od towarów i usług

• Authors: Dzwonkowski Henryk

Title variants

EN

Evaluation of the proposal to amend the VAT Act as regards the right to reduce the amount of tax due

• Languages of publication: PL

Abstracts

EN

The evaluated petition applies to including in the act the right to reduce the amount of tax due by the amount of the calculated tax, in particular a different regulation concerning of the time limit, in which the right to reduce the amount of tax due by the amount of the calculated tax is executable. According to the author, the request to amend such provisions may be inconsistent with provisions of the VAT Directive. The current transposition of the Directive’s provisions into the Polish tax system is not defective.

Keywords

EN

petition; Value Added tax

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2019
• Issue: 1(61)
• Pages: 200–204

Contributors

author

Dzwonkowski Henryk

• Doktor hab. nauk prawnych, profesor UŁ, Wydział Prawa i Administracji Uniwersytetu Łódzkiego, ekspert ds. legislacji BAS; [e-mail] ORCID: https://orcid.org/0000-0002-7110-3029

Identifiers

DOI

10.31268/ZPBAS.2019.15