TY - GEN A1 - Skwierczyńska, Ewelina A2 - Ćwiąkała-Małys, Anna A2 - Rutkowska-Tomaszewska, Edyta A2 - Majewska-Jurczyk, Barbara PB - E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego N2 - This publication shows the shape of Polish legal regulations concerning the restriction of the right to deduct input VAT related to the acquisition and operation of vehicles by taxpayers of tax on goods and services, introduced after declining budget revenues from the tax on goods and services caused by, among others, economic crises. The author refers to the legal meaning of the terms “personal goals”, “goals other than economic activities” revealing abuses in the interpretation of the implemented regulations. Restrictions on the right to deduct break the basic mechanisms of the common system of value added tax and they are incompatible with the current Directive 112/2006/EC. L1 - http://repozytorium.uni.wroc.pl/Content/89229/PDF/11_E_Skwierczynska_Nowe_zasady_pomniejszania_podatku_naleznego.pdf CY - Wrocław L2 - http://repozytorium.uni.wroc.pl/Content/89229 PY - 2016 KW - VAT KW - personal goals KW - company car KW - the right to deduct KW - the principle of neutrality T1 - New rules for deduction of output tax by the amount of input tax arising from the purchase and exploitation of the vehicle in terms of rationalizing budget revenue from taxes on goods and services occurred after the economic crises UR - http://repozytorium.uni.wroc.pl/dlibra/publication/edition/89229 ER -