Taxation of a Security Transfer of Title to a Fixed Property with the Tax on Goods and Services
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2018, Vol 10, Issue 4
Abstract
The subject of this paper is the taxation of a security transfer of title to a fixed property with the tax on goods and services. The author focuses on the interpretation of the term “paid supply of goods” in the context of a security transfer of title. The objective of the following considerations is to establish whether a security transfer of a title is a chargeable event, and to indicate the moment in which the tax becomes chargeable on the grounds of the goods and services tax and in the light of the absence of a consistent practice of the tax authorities as well as divergent judicial decisions of administrative courts on the matter.<br/><br/>
Authors and Affiliations
Grzegorz Ufnal
Keywords
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- EP ID EP518994
- DOI 10.7206/kp.2080-1084.265
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