Object's details: Usługi jako przedmiot podatku od towarów i usług w Polsce

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• 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
  
• 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
  :
  Redaktor,
   ;
  Marszał, Maciej
  :
  Redaktor,
• Institution:
  
  
  Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii. Koło Naukowe Prawa Finansowego
   ;
  Lʹvìvsʹkij nacìonalʹnij unìversitet ìm. Ìvana Franka. Ûridičnij fakulʹtet
• 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 version of:
  
  Czasopisma Naukowe w Sieci (CNS)
• 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
   ;
  
  
  Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego
• License:
  
  
  Making materials available on the basis of the agreement with the owner of the property copyrights
   ;
  
  
  Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.
• Autor opisu:
  
  WR U/PAdjm
   ;
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2021-02-23
• Last modification date: 2024-02-20
• Content object's number of views: 74
• You could also download the object's description in these formats:
  RDF
   ;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/122684/PDF.json