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http://hdl.handle.net/11320/6968
Tytuł: | “Pre-Factor” in the Tax on Goods and Services |
Autorzy: | Kopyściańska, Katarzyna |
Słowa kluczowe: | Value added tax due tax deduction “pre-factor active taxpayer |
Data wydania: | 2018 |
Data dodania: | 28-wrz-2018 |
Wydawca: | Temida 2 |
Źródło: | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 665-675 |
Konferencja: | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 |
Abstrakt: | Since 1 January 2016, there have been new provisions in force of the Act on Tax on Goods and Services, introducing the requirement to use the so-called “prefactor” of the input tax deduction by taxpayers. Already before the amendments, the VAT Act contained provisions on proportional deduction (Art. 90). However, the pre-factor was then applied at a different level. In this paper the essential issue is to establish the right of taxable persons (in particular a self-government unit) to a partial deduction of input tax with respect to mixed costs on the basis of the proportion of sales, referred to in Art 90/3 of the Act on Tax on Goods and Services, as well as to examine the merits of such solutions and to draw attention to possible elements of non-compliance with the rules of the tax while accounting for the CJEU case-law. |
Afiliacja: | University of Wrocław |
Nota biograficzna: | Associate Professor at the Department of Finance Law, Faculty of Law, Administration, and Economics, University of Wrocław. She is a member of Information and Organization Center for the Research on the Public Finances and Tax Law in the Countries of Centre of Eastern Europe. |
E-mail: | katarzyna.kopyscianska@uwr.edu.pl |
URI: | http://hdl.handle.net/11320/6968 |
DOI: | 10.15290/oolscprepi.2018.48 |
ISBN: | 978–83–65696–08–3 |
Typ Dokumentu: | Book chapter |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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K_Kopyscianska_'Pre-Factor'_in_the_Tax_on_Goods_and_Services.pdf | 357,87 kB | Adobe PDF | Otwórz |
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