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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

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