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New rules for deduction of output tax by the amount of input tax arising from the purchase and exploitation of the vehicle in terms of rationalizing budget revenue from taxes on goods and services occurred after the economic crises

Subject and Keywords:

VAT   personal goals   company car   the right to deduct   the principle of neutrality


This publication shows the shape of Polish legal regulations concerning the restriction of the right to deduct input VAT related to the acquisition and operation of vehicles by taxpayers of tax on goods and services, introduced after declining budget revenues from the tax on goods and services caused by, among others, economic crises. The author refers to the legal meaning of the terms “personal goals”, “goals other than economic activities” revealing abuses in the interpretation of the implemented regulations. Restrictions on the right to deduct break the basic mechanisms of the common system of value added tax and they are incompatible with the current Directive 112/2006/EC.

Place of publishing:



E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

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ISBN 978-83-65431-41-7


pol   eng

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Copyright by Ewelina Skwierczyńska

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