Kontrowersje wokół opodatkowania usług związanych z nieruchomościami podatkiem od towarów i usług

• Authors: Paweł Pankiewicz , Michał Pankiewicz
• Languages of publication: PL

Abstracts

EN

The article covers a few pivotal dilemmas regarding VAT taxation of real estate-related services in Poland. Firstly, it analyzes the differences between Polish VAT Act and Directive 112/2006/EC stemming from legal and linguistic subtleties, which might lead to ambiguous interpretations and potential tax hazards. Secondly, authors discuss the idea of a complex real estate-related services with consideration of sentences issued by the Court of Justice of the European Union. Additionally, the problem of real estate's identification and significance for service provision is addressed. Finally, the paper comprises a concise analysis on services concerning exhibitions with necessary distinctions to be made for a proper, fully compliant taxation of such services. The conclusions of the article serve the ultimate goal of providing the reader with a piece of well-balanced, practical knowledge on taxation of difficult and complex real estate-related services with Polish VAT.

Keywords

VAT, real estate-related services

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2012
• Issue: 2
• Pages: 21-31

Contributors

author

Paweł Pankiewicz

author

Michał Pankiewicz