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

• Authors: Bartosiewicz Adam

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.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2013
• Issue: 2
• Pages: 31-51

Contributors

author

Bartosiewicz Adam