Zasady opodatkowania umów sprzedaży maszyn rolniczych przez rolników ryczałtowych
Journal Title: Zeszyty Prawnicze Biura Analiz Sejmowych - Year 2019, Vol 61, Issue 1
Abstract
Contract of sale of agricultural machinery, concluded between two flat-rate farmers (the seller and the purchaser) will not be subject to the tax on civil law transactions. A farmer conducting a business activity – within the meaning of the VAT Act – may benefit from an exemption from the VAT tax as a flat-rate farmer (who delivers agricultural products originating from own agricultural activity or provides agricultural services), as well as a personal exemption which is described in the act regarding the so-called small taxpayers.
Authors and Affiliations
Jacek Kulicki
Keywords
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- EP ID EP611117
- DOI 10.31268/ZPBAS.2019.14
- Views 55
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