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Title:

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

Creator:

Skwierczyńska, Ewelina

Subject and Keywords:

VAT ; personal goals ; company car ; the right to deduct ; the principle of neutrality

Abstract:

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.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Contributor:

Ćwiąkała-Małys, Anna. Red. ; Rutkowska-Tomaszewska, Edyta. Red. ; Majewska-Jurczyk, Barbara. Rec.

Date issued:

2016

Resource Type:

ebook

Format:

application/pdf

Identifier:

ISBN 978-83-65431-41-7

Language:

pol ; eng

WUL Catalog:

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Is part of:

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Licence:

Rules of usage of Digital Library of Wroclaw University

Licence text:

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Rights holder:

© Copyright by Ewelina Skwierczyńska

Autor opisu:

TK