PL EN


2013 | 2 | 31-51
Article title

Podmiot obciążony podatkiem w ramach mechanizmu odwrotnego obciążenia (reverse charge) – uwagi na tle konstrukcji prawnej podatku

Title variants
EN
Person Taxed under the Reverse Charge Mechanism – on the Background of the Legal Structure of Tax
Languages of publication
PL
Abstracts
EN
One of the special constructions, which is stipulated in the Value Added Tax, is a reverse charge mechanism. Generally speaking in this construction the tax is paid not by the person/entity who is rendering an action (subject of tax), but by the goods or services receiver. Th is construction raises a few questions regarding the method of treating – as a part of the comprehensive structure of the tax – the payer of the tax within the reverse charge mechanism. Th e question is: to what extend such a person/entity is a taxpayer (within the meaning of the Tax Ordinance Act), or whether he/it should be treated as a tax remitter? Th is study is devoted to these issues.
Keywords
Year
Issue
2
Pages
31-51
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-da1f292f-9f0d-42a2-9d50-2db6a3c9c442
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