Ocena rządowego projektu nowelizacji ustawy o podatku od towarów i usług oraz ustawy – Ordynacja podatkowa
Journal Title: Zeszyty Prawnicze Biura Analiz Sejmowych - Year 2019, Vol 62, Issue 2
Abstract
In the author’s opinion the proposed change in the way of identifying goods and services for VAT purposes, taking as a point of reference the coherence with the EU law, should be assessed positively. The consequence of these changes will be a reduction in the tax rate regarding books and electronic journals. However, raising the tax rate for, among others, certain fruit drinks may have negative economic, social and political consequences. According to the author, increasing VAT rates should be justified for both economic and social reasons.
Authors and Affiliations
Jacek Kulicki
Keywords
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- EP ID EP629921
- DOI 10.31268/ZPBAS.2019.32
- Views 36
- Downloads 0
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