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  1. 1 Kontrola Państwowa

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  1. 1 Pastuszka J.

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  1. 1 2012

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Podatek VAT w transakcjach wewnątrz Unii Europejskiej – system przejściowy, docelowy czy podatek od sprzedaży

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Pastuszka J.
Kontrola Państwowa
|
2012
|
vol. 57
|
issue 4(345)
102-118
EN
The analysis of the issue comprises the assessment of the present “destination based” VAT system, and information related to the impossibility of introducing a system for trans-border transactions that would provide taxation at origin. Simultaneously, the author discusses priority directions of the European Union’s activities aimed at improving the mechanism and ways of calculating the value added tax. He also describes the nature of the sales tax, presenting the advantages and disadvantages of its potential establishment in the EU. The author focuses on an evaluation of Community regulations, opinions and reports elaborated by European bodies, and materials from discussions on the issue.
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