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Alternative title:

Commercial lease of residential premises and VAT exemption

Subject and Keywords:

tax on goods and services   tax exemptions   lease of residential premises   legal certainty

Abstract:

The VAT exemption of commercial lease of residential premises issue constitutes a new and at the same time very current research topic. While renting residential premises is an everyday occurrence, the commercial form of such lease has appeared on the Polish market relatively recently and has become very fast an interesting alternative to other investment products. The article is devoted to an analysis of current regulations regarding VAT exemptions of commercial lease of residential premises in terms of their validity, i.e. applicability to the current socioeconomic relations, predictability, and fi rst of all certainty. In particular, this paper focuses on the process of applying the regulations in question by courts as well as tax authorities.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2015

Date copyrighted:

2015

Identifier:

ISSN 1733-5779   ISSN 0239-6661

Source:

PAd 102060 II

Language:

eng   pol

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 17 (2015), s. 99-113

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

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

Autor opisu:

WR U/PAdbg