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Alternative title:

Split payment mechanism in Poland: The example of legal-comparative characteristics in Romania

Subject and Keywords:

Romania   split payment mechanism   VAT   value added tax   bank account

Abstract:

The subject of the study is an analysis establishing provisions for the split payment mechanism in Poland using the example of legal- comparative characteristics in Romania. The article defines the concept of the split payment mechanism based on the positions of tax authorities. The research also provides an introduction of the split payment mechanism to the Romanian tax law.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2019

Date copyrighted:

2019

Identifier:

ISSN 1733-5779   ISSN 0239-6661

DOI:

10.19195/1733-5779.28.17

Source:

PAd 102060 II

Language:

eng   pol

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 28 (2019), s. 235-245

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdbg