Academic Journal
Tax liability in tax on goods and services – analysis against the background of general tax law
| العنوان: | Tax liability in tax on goods and services – analysis against the background of general tax law |
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| المؤلفون: | Wiktor Podsiadło |
| المصدر: | Prawo Budżetowe Państwa i Samorządu, Vol 8, Iss 1, Pp 105-124 (2020) |
| بيانات النشر: | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika, 2020. |
| سنة النشر: | 2020 |
| المجموعة: | LCC:Comparative law. International uniform law LCC:Political institutions and public administration (General) |
| مصطلحات موضوعية: | tax on goods and services, tax liability, input tax, output vat, Comparative law. International uniform law, K520-5582, Political institutions and public administration (General), JF20-2112 |
| الوصف: | In this article it has been proved that a tax liability in tax on goods and services arises at the end of the settlement period and that implemented tax liability model corresponds to the concept of formal tax choice. It can also be made after the expiry of the tax payment deadline, up to the delivery of the tax decision. When issuing decision, the tax authority should assign input tax to the earliest period in which deduction became legally possible. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Polish |
| تدمد: | 2300-9853 2353-7086 |
| Relation: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.005/25625; https://doaj.org/toc/2300-9853; https://doaj.org/toc/2353-7086 |
| DOI: | 10.12775/PBPS.2020.005 |
| URL الوصول: | https://doaj.org/article/37d54e368d5e435689757a56db429497 |
| رقم الانضمام: | edsdoj.37d54e368d5e435689757a56db429497 |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 23009853 23537086 |
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| DOI: | 10.12775/PBPS.2020.005 |