W sprawie transpozycji art. 168 lit. a dyrektywy 2006/112/WE Rady do ustawy o podatku od towarów i usług
Journal Title: Zeszyty Prawnicze Biura Analiz Sejmowych - Year 2019, Vol 61, Issue 1
Abstract
The evaluated petition applies to including in the act the right to reduce the amount of tax due by the amount of the calculated tax, in particular a different regulation concerning of the time limit, in which the right to reduce the amount of tax due by the amount of the calculated tax is executable. According to the author, the request to amend such provisions may be inconsistent with provisions of the VAT Directive. The current transposition of the Directive’s provisions into the Polish tax system is not defective.
Authors and Affiliations
Henryk Dzwonkowski
Keywords
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- DOI 10.31268/ZPBAS.2019.15
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