Przepisy przejściowe dotyczące zmian stawek VAT w odniesieniu do umów długoterminowych

• Authors: Izabela Andrzejewska-Czernek

Title variants

EN

LONG TERM CONTRACTS AND TRANSITIONAL PROVISIONS RELATING TO VAT RATES CHANGE

• Languages of publication: PL

Abstracts

EN

Abstract VAT rates in Poland changed on January 1st 2011. Because of planned subsequent VAT rate changes (which had been quite rare in Poland), the permanent intertemporal provisions were also introduced. Because of their incompleteness, these provisions violate European Union law and Polish Constitution. The violation concerns tax consequences of long term agreements (existing contracts) concluded before the new rates have been introduced. This paper presents problems caused by mentioned above intertemporal provisions. It presents also legal solutions applied in similar situations in other jurisdictions.

Keywords

EN

VAT; LONG TERM CONTRACT; RATE

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2011
• Issue: 2
• Pages: 71-86

Contributors

author

Izabela Andrzejewska-Czernek