Object

Title: Services as a subject of tax on goods and services in Poland

PLMET:

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Creator:

Miemiec, Wiesława

ORCID:

0000-0001-8472-2200

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

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.

Date copyrighted:

2012

Autor opisu:

WR U/PAdjm ; WR U/PAdbg

Object collections:

Last modified:

Apr 21, 2021

In our library since:

Feb 23, 2021

Number of object content hits:

1

Number of object content views in PDF format

1

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/133219

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