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		<identifier>oai:repozytorium.uni.wroc.pl:131173</identifier>
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<dc:title xml:lang="en"><![CDATA[Entrepreneurs’ Obligations to Disclosure, Recording, Billing, and the Safe-Keeping of Bills with Regard to Vat]]></dc:title>
<dc:creator><![CDATA[Frotscher, Pierre]]></dc:creator>
<dc:subject xml:lang="en"><![CDATA[entrepreneur]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[disclosure]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[recording]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[billing]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[safe-keeping]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[VAT bill]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[przedsiębiorca]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[ujawnienie]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[ewidencjonowanie]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[rozliczanie]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[przechowywanie]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[faktura VAT]]></dc:subject>
<dc:description xml:lang="en"><![CDATA[This essay shall give an overview over the entrepreneurs’ obligation to disclose, record, bill and safe-keep bills with regard to VAT. Background is the new regulation of entrepreneurship of the public sector. No later than 1.1.2021, legal entities of public law will largely be treated as equal to private entrepreneurs, and as such, have to observe the formal requirements of VAT law.]]></dc:description>
<dc:description xml:lang="pl"><![CDATA[Wrocław]]></dc:description>
<dc:publisher><![CDATA[University of Wroclaw. Faculty of Law, Administration & Economics]]></dc:publisher>
<dc:contributor><![CDATA[Kusiak-Winter, Renata]]></dc:contributor>
<dc:date><![CDATA[2017]]></dc:date>
<dc:type xml:lang="en"><![CDATA[text]]></dc:type>
<dc:type xml:lang="pl"><![CDATA[tekst]]></dc:type>
<dc:identifier><![CDATA[https://doi.org/10.1515/wrlae-2015-0057]]></dc:identifier>
<dc:identifier><![CDATA[http://repozytorium.uni.wroc.pl/Content/131173/PDF/125_%20Frotscher_P_Entrepreneurs_obligations_to_disclosure_recording_billing_and_the_safe_keeping_of_bills_with_regard_to_VAT.pdf]]></dc:identifier>
<dc:identifier><![CDATA[https://repozytorium.uni.wroc.pl/dlibra/publication/139604/edition/131173/content]]></dc:identifier>
<dc:identifier><![CDATA[oai:repozytorium.uni.wroc.pl:131173]]></dc:identifier>
<dc:language><![CDATA[eng]]></dc:language>
<dc:relation><![CDATA[https://reference-global.com/article/10.1515/wrlae-2015-0057]]></dc:relation>
<dc:rights xml:lang="de"><![CDATA[Copyright by Pierre Frotscher]]></dc:rights>
<dc:rights xml:lang="de"><![CDATA[Copyright by Uniwersytet Wrocławski – Wydział Prawa, Administracji i Ekonomii]]></dc:rights>
<dc:rights xml:lang="uk"><![CDATA[Copyright by Pierre Frotscher]]></dc:rights>
<dc:rights xml:lang="uk"><![CDATA[Copyright by Uniwersytet Wrocławski – Wydział Prawa, Administracji i Ekonomii]]></dc:rights>
<dc:rights xml:lang="en"><![CDATA[Attribution, Non-Commercial, NoDerivatives]]></dc:rights>
<dc:rights xml:lang="en"><![CDATA[Creative Commons - Attribution, Non-Commercial, NoDerivatives (CC BY-NC-ND 4.0)]]></dc:rights>
<dc:rights xml:lang="en"><![CDATA[https://creativecommons.org/licenses/by-nc-nd/4.0/deed.en]]></dc:rights>
<dc:rights xml:lang="en"><![CDATA[Copyright by Pierre Frotscher]]></dc:rights>
<dc:rights xml:lang="en"><![CDATA[Copyright by Uniwersytet Wrocławski – Wydział Prawa, Administracji i Ekonomii]]></dc:rights>
<dc:rights xml:lang="it"><![CDATA[Copyright by Pierre Frotscher]]></dc:rights>
<dc:rights xml:lang="it"><![CDATA[Copyright by Uniwersytet Wrocławski – Wydział Prawa, Administracji i Ekonomii]]></dc:rights>
<dc:rights xml:lang="fr"><![CDATA[Copyright by Pierre Frotscher]]></dc:rights>
<dc:rights xml:lang="fr"><![CDATA[Copyright by Uniwersytet Wrocławski – Wydział Prawa, Administracji i Ekonomii]]></dc:rights>
<dc:rights xml:lang="pl"><![CDATA[Uznanie autorstwa, Użycie niekomercyjne, Bez utworów zależnych]]></dc:rights>
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<dc:rights xml:lang="pl"><![CDATA[https://creativecommons.org/licenses/by-nc-nd/4.0/deed.pl]]></dc:rights>
<dc:rights xml:lang="pl"><![CDATA[Copyright by Pierre Frotscher]]></dc:rights>
<dc:rights xml:lang="pl"><![CDATA[Copyright by Uniwersytet Wrocławski – Wydział Prawa, Administracji i Ekonomii]]></dc:rights>
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