@misc{Skwierczyńska_Ewelina_Feature_2015, author={Skwierczyńska, Ewelina}, copyright={Copyright by Ewelina Skwierczyńska}, address={Wrocław}, howpublished={online}, year={2015}, publisher={E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego}, language={pol}, abstract={The benefit fee is a feature that determines the object of taxation in tax on goods and services. Although it is not definitely accented in Polish jurisprudence and literature. The tax legislator has created a mechanism for taxation value-added tax of professional sale. He has defined what is the taxable supply of goods and services. The key for these events is to establish the legal conditions for the parties to the transaction, including payment. This issue is the subject of research of this publication.}, title={Feature payment in the mechanism of VAT}, keywords={VAT, świadczenie, ekwiwalentność, odpłatność, przedmiot opodatkowania}, }