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) - Repository of University of Wroclaw

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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)

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Creator:

Niedźwiedzki, Wojciech

ORCID:

0000-0002-8838-041X

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 Ekonomi

Contributor:

Miemiec, Wiesława. Red.

Date issued:

Identifier:

Language:

Relation:

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

Is referenced by:

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

Rights holder:

© Copyright by Uniwersytet Wrocławski

Is part of:

Kwatalnik Prawno-Finansowy

Autor opisu:

Subject and keywords:

limit for intangible services PKWiU tax ruling

Object collections:

RUW > Faculty of Law, Administration and Economics

RUW > Faculty of Law, Administration and Economics > Articles

Last modified:

Dec 9, 2020

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/129304

Show description in RDF format:

Kwartalnik Prawno-Finansowy

Edition name	Date

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