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2019 | 1(61) | 200–204

Article title

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

Content

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

Year

Issue

Pages

200–204

Physical description

Contributors

  • Doktor hab. nauk prawnych, profesor UŁ, Wydział Prawa i Administracji Uniwersytetu Łódzkiego, ekspert ds. legislacji BAS; hdzwonkowski@poltax.pl ORCID: https://orcid.org/0000-0002-7110-3029

References

Document Type

Publication order reference

Identifiers

YADDA identifier

bwmeta1.element.desklight-9a0be6c0-e182-4f72-9bb0-3f4d4f3611e6
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