Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 2

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  TAXPAYER
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Podatnik podatku od towarów i usług. Próba rekonstrukcji pojęcia

100%
Bartosiewicz A.
Kwartalnik Prawa Podatkowego
|
2011
|
issue 3
9-28
EN
One of the key concepts for each tax is to de} ne the taxable person. This also applies to value added tax. To determine a taxable person of this tax seems to be of particular importance. It allows to delimitation the boundary between professional trade (subject to VAT) and non-professional trading. Analysis of the polish law on value added tax, however, indicates that the term „taxable person” is defined in several different ways. Taxable person – according to the basic definition – it is a person carrying economic activity. Is it a person liable for tax? Is the status of the taxable person tax liability burden is important? Or is this entity is called „taxable person” for entirely different purposes? The need to bring these questions and seek answers to them indicate the author of this article. He tries to systematize the concept of „VAT taxable person”, showing that the name of covered many different subjects, often for completely different purposes. Examines the meaning of „taxable person” in its most common and fundamental importance (as an person carrying economic activity) and indicate that this concept seems to have completely different content from widely (and vaguely) ingestion.
2

ZOSÚLAĎOVANIE DAŇOVEJ LEGISLATÍVY ČLENSKÝCH ŠTÁTOV EURÓPSKEJ ÚNIE V OBLASTI ÚSPOR FYZICKÝCH OSôB

88%
Schultzová A.
Ekonomický časopis (Journal of Economics)
|
2006
|
vol. 54
|
issue 6
611-621
EN
Slovak Republic as a member state of the European Union is obliged to implement the directive of EU Board number 2003/48/ES beginning from June 3, 2003 concerning income taxes. The effort of EU member states is to achieve the effective income taxes on savings in the form of income from the interest paid in that member state in which the legal person - resident of the other member state has its residence. Stated directive does not involve the area of taxing stated incomes of the physical persons - the residents. The automatic information exchange about taxpayers plays a very important role in the international taxation. The EU member states are joining their procedure in uncovering of the tax evasions and the illegal methods also in the areas that are dependent on the member states, or in the areas of third countries that are actually not the member states, but they are part of the European economic space.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.