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Ademptoryzacja podatku VAT w Polsce i Unii Europejskiej

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Falencikowski T., Wyższa Szkoła Administracji i Biznesu im. Eugeniusza Kwiatkowskiego w Gdyni
Acta Universitatis Lodziensis. Folia Oeconomica
|
2006
|
vol. 197
EN
The taxpayer’s right to deduct count tax is the immanent part of establishing VAT commitment process. Legislator from many years bounds taxpayer’s rights to deduct due lax about count tax. This covered process work transformation VAT into multiple cascade tax and enlarge fiscal pressure.
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