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Title:

Statistical classification PKWiU as an element of fact or an element of legal norm - practical problems in scope of applying for individual interpretation (tax ruling)

ORCID:

0000-0002-8838-041X

Subject and Keywords:

limit for intangible services   PKWiU   tax ruling

Abstract:

Providing the statistical classification (so called: PKWiU) in applications for individual interpretation of tax law regulations raises more and more practical doubts. Especially regarding the calling on taxpayers to provide such a classification in case of questions about the limit for recognizing as tax deductible costs expenses on intangible services. The catalogue of services covered by this limit is an open catalogue, which causes not only doubts of taxpayers regardingthe classification of purchased services in this respect, but also a certain uncertainty of tax authorities and a desire to facilitate their position by relying on the classification. The purpose of this article is to present whether the tax authorities can in any case expect this classification to be given (as an element of the facts) or whether they are obliged to determine it on their own (by decoding the legal norm resulting from the provision).

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Date issued:

2019

DOI:

10.34616/kpf.2019.4.29.42

Language:

pol

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 4/2019, s. 29-42

Is part of:

Kwartalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski

Autor opisu:

WR U/PAdal