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| Pole DC | Wartość | Język |
|---|---|---|
| dc.contributor.author | Kopyściańska, Katarzyna | - |
| dc.date.accessioned | 2018-09-28T12:03:00Z | - |
| dc.date.available | 2018-09-28T12:03:00Z | - |
| dc.date.issued | 2018 | - |
| dc.identifier.citation | 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 | pl |
| dc.identifier.isbn | 978–83–65696–08–3 | - |
| dc.identifier.uri | http://hdl.handle.net/11320/6968 | - |
| dc.description.abstract | 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. | pl |
| dc.language.iso | en | pl |
| dc.publisher | Temida 2 | pl |
| dc.subject | Value added tax | pl |
| dc.subject | due tax | pl |
| dc.subject | deduction | pl |
| dc.subject | “pre-factor | pl |
| dc.subject | active taxpayer | pl |
| dc.title | “Pre-Factor” in the Tax on Goods and Services | pl |
| dc.type | Book chapter | pl |
| dc.identifier.doi | 10.15290/oolscprepi.2018.48 | - |
| dc.description.Email | katarzyna.kopyscianska@uwr.edu.pl | pl |
| dc.description.Biographicalnote | 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. | pl |
| dc.description.Affiliation | University of Wrocław | pl |
| dc.description.references | Bełdyga, T.: VAT w gminach (VAT in municipalities), Warszawa: Wolters Kluwer, 2014. | pl |
| dc.description.references | Namysłowski, R.: Borowski M., Sajnaj B., Centralizacja VAT w jednostkach sektora finansów publicznych (VAT centralization in the public financial units), Warszawa: C.H. Beck, 2016. | pl |
| dc.description.references | Selera, P.: “Prewspółczynnik” w podatku od towarów i usług od 2016 (“Pre-factor” in the Tax on Goods and Services since 2016), Podatki i Rachunkowość (Taxes and Accounting) no. 9 (2015). | pl |
| dc.description.references | Sokołowska-Strug, E.: VAT w jednostkach samorządu terytorialnego (VAT in local government units), Warszawa: C.H. Beck 2016. | pl |
| dc.description.references | Zajączkowski, W.: “Pre-wskaźnik” – podstawowe problemy interpretacyjne (“Pre-factor” basic interpretation problems), Monitor Podatkowy (Fiscal Jounral) no. 5 (2016). | pl |
| dc.description.references | Zubrzycki, J.: Leksykon VAT 2017 (Lexicon VAT 2017), Wrocław: Unimex – Oficyna Wydawnictwo, 2017. | pl |
| dc.description.references | EU: Sixth Council Directive 77/388/EEC – Common system of value added tax. | pl |
| dc.description.references | EU: Council Directive 2006/112/EC on the common system of value added tax. | pl |
| dc.description.references | EU: Court of Justice of the European Union: no. 93968. | pl |
| dc.description.references | PL: Regulation of the Minister of Finance of 17 December 2015 on the method of establishing the scope of use for goods and services acquired for business purposes for some taxpayers. | pl |
| dc.description.references | PL: Supreme Administrative Court: I FSK 491/16. | pl |
| dc.description.references | PL: Head of the Tax Chamber of Bydgoszcz: no. ITPP2/443-868/13/17-S/RS. | pl |
| dc.description.references | PL: Head of the Tax Chamber of Łódź: no. 1061-IPTPP1.4512.699.2016.2.AK. | pl |
| dc.description.references | PL: Head of the Tax Chamber of Łódź: no. 1061-IPTPP3.4512.371.2016.3MWj. | pl |
| dc.description.references | PL: Act of 11 March 2004 on the Tax on Goods and Services, as amended. | pl |
| dc.description.firstpage | 665 | pl |
| dc.description.lastpage | 675 | pl |
| dc.identifier.citation2 | 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 | pl |
| dc.conference | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 | pl |
| 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 | |
|---|---|---|---|---|
| K_Kopyscianska_'Pre-Factor'_in_the_Tax_on_Goods_and_Services.pdf | 357,87 kB | Adobe PDF | Otwórz |
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