Podmiot obciążony podatkiem w ramach mechanizmu odwrotnego obciążenia (reverse charge) – uwagi na tle konstrukcji prawnej podatku
Person Taxed under the Reverse Charge Mechanism – on the Background of the Legal Structure of Tax
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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.
Publication order reference