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  1. 1 Zeszyty Prawnicze BAS

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  1. 1 Dzwonkowski H.

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  1. 1 2012

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Opinia prawna w sprawie ulg dla przedsiębiorstw budowlanych, które nie otrzymały w terminie zapłaty zleceniodawcy

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Dzwonkowski H.
Zeszyty Prawnicze BAS
|
2012
|
issue 4(36)
235-239
EN
The article provides an answer to the question whether the proposal for change in current legislation by shifting an obligation to pay VAT on to the contractor, in the event that he fails to make payment by the due date, provided that the supply of good or services has been completed, is in conformity with Article 63 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and other regulations of the European Union on VAT. In the conclusion, the author claims that the legislative solution under which a tax obligation would arise on the part of the part of the person to whom services are supplied only after the due date of payment in the event that he fails to pay in the due date, does not seem to have sufficient support in the VAT Directive.
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