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Opodatkowanie podatkiem od towarów i usług dostawy dzieł sztuki, przedmiotów kolekcjonerskich oraz antyków w świetle art. 120 ustawy VAT

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Stanisławiszyn P.

Opolskie Studia Administracyjno-Prawne

2011

vol. VIII

103-121

The paper offers an analysis of the problem of levying VAT on supply of works of art, collector’s items and antiques in the light of art. 120 of the Act on VAT. The discussion of the problem area in question opens with a presentation of the relevant definition of works of art, collector’s items and antiques as included in the Act on VAT. Next, a presentation of the tax rates is made, as well as practical aspects of applying the margin method with reference to the abovementioned elements of cultural heritage are discussed. The paper ends with a discussion of the solutions offered by art. 120 of the Act on VAT in the light of Directive 112/06, which are the starting point to formulate conclusions de lege lata and de lege ferenda.

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1 Opolskie Studia Administracyjno-Prawne

1 2011

1 Stanisławiszyn P.

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Opodatkowanie podatkiem od towarów i usług dostawy dzieł sztuki, przedmiotów kolekcjonerskich oraz antyków w świetle art. 120 ustawy VAT