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Obciążanie najemców lokali kosztami opłat eksploatacyjnych. Rozważania na gruncie podatku od towarów i usług

100%
Pabiańska A.
Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland
|
2013
|
issue 1
65-72
EN
This article identifies key problems connected with imposing a value added tax on re-invoicing the costs of utilities relating to rental agreement. I throws doubt on whether all the supplies which the landlord makes to the tenant constitute a single supply from the point of view of VAT. Author discusses possible classification of above -mentioned transaction for VAT purposes (i.e. as an autonomous and separate from tenancy supply or as a indivisible economic supply which it would be artificial to split rental component). It also gives the readers the insight into tax consequences of designed legal and tax classifications. Moreover, the article shows differences between standpoints presented in a recent interpretation issued by tax authorities and judicial decisions. It also gives an overview of the most recent judicial practice of the Court of Justice of the EU connected with re-invoicing service charge. Author emphasizes the relevance of judgments issued by the CJEU (especially the verdict on 27 September 2012 in case C-392/11 Field Fisher Waterhouse LLP v. Commissioners for Her Majesty’s Revenue and Customs which seems to play a major part in resolving the dispute in question).
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ZGŁOSZENIE NAJMU OKAZJONALNEGO LOKALU NACZELNIKOWI URZĘDU SKARBOWEGO

72%
Mróz A.
Zeszyty Prawnicze
|
2018
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vol. 18
|
issue 1
25-38
EN
Summary This is the second of three articles presenting issues relating to the structure of occasional tenancy of premises and its practical significance for the operations of the residential rental market in Poland. The article discusses the issues related to a landlord’s obligation to notify the head of his local tax office that he has entered an occasional tenancy agreement. This applies to landlords who are private individuals not normally conducting business activities in the field of renting premises. The article also presents the consequences facing a person who fails to fle this notice.
PL
Artykuł jest drugim z trzech artykułów prezentujących szczegółowe rozważania dotyczące konstrukcji okazjonalnego najmu lokalu oraz jej praktycznego znaczenia dla funkcjonowania rynku najmu lokali mieszkalnych w Polsce. W artykule przedstawiono rozważania dotyczące konieczności zgłoszenia zawarcia umowy najmu okazjonalnego lokalu naczelnikowi urzędu skarbowego przez wynajmującego będącego osobą fizyczną, nieprowadzącego działalności gospodarczej w zakresie wynajmowania lokali i konsekwencji niedokonania przedmiotowego zgłoszenia.
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