Object

PLMET:

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Title:

Services as a subject of tax on goods and services in Poland  
Usługi jako przedmiot podatku od towarów i usług w Polsce

Alternative title:

Poslugi âk predmet podatku na tovari ì poslugi v Pol′šì

Creator:

Miemiec, Wiesława

ORCID:

0000-0001-8472-2200

Subject and Keywords:

Poland   tax on goods and services   services  
podatek od towarów i usług   usługi   świadczenia usług   odpłatne świadczenie usług

Description:

Tekst pol., ukr., streszcz. ang.

Abstract:

This paper attempts to investigate and present the issue of services as part of the structural element of the subject of VAT. The article consists of two parts. In the first part, which introduces the reader to the problem, the place and special features of VAT in the system of turnover taxes were explained. The full scope of VAT with a focus on the delivery of goods was also presented. In the second part of the article, the object of research is normative definition of services within the meaning of EU regulations and national law on tax on goods and services. To establish comprehensive this issue, the object of study were also activities equated with the provision of services. In conclusion the role of statistical classifications for defining the concept of services was presented and the impact of this classification on the scope of VAT after the recent amendments to the Goods and Services Tax Act.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Bojko, Andrìj Mihajlovič (1963- ). Red.   Marszał, Maciej (1968- ). Red.

Date issued:

2012

Date copyrighted:

2012

Detailed Type:

czasopisma   artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:122684   ISSN 2082-4939

Source:

PAd P 102216 II

Language:

pol   ukr   eng

Relation:

Wrocławsko-Lwowskie Zeszyty Prawnicze, 2012, 3, s. 339-367

Is part of:

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Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

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

Autor opisu:

WR U/PAdjm   WR U/PAdbg