Academic Journal
Resignation from the VAT exemption of sales of residential premises by the developer
| العنوان: | Resignation from the VAT exemption of sales of residential premises by the developer |
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| المؤلفون: | Joanna Koziollek |
| المصدر: | Prawo Budżetowe Państwa i Samorządu, Vol 4, Iss 3, Pp 107-128 (2016) |
| بيانات النشر: | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika, 2016. |
| سنة النشر: | 2016 |
| المجموعة: | LCC:Comparative law. International uniform law LCC:Political institutions and public administration (General) |
| مصطلحات موضوعية: | tax on goods and services, VAT, tax exemptions, resignation from the VAT exemption, choice of taxation, EU tax regulations, Comparative law. International uniform law, K520-5582, Political institutions and public administration (General), JF20-2112 |
| الوصف: | Tax institutions should be construed in a rational manner, in order so as to not restrict economic turnover excessively. The regulations concerning the possibility to resign from the VAT exemption of sales of residential premises by the developer characterizes by the high level of formalism which affects in a negative manner the sales process performed by the developer. This paper is devoted to the fragment of the polish Act on the goods and services tax governing the issue of resignation from the VAT exemption of sales of residential premises, which implies in a certain extent to appeal to the regulation of exemptions stipulated in this Act. The subject matter of this analysis is to examine the correctness of transposition of the Directive 112 into polish legal system in the field of real estate exemptions from VAT, the conditions for exercising the optional exemption, as well as the benefit of the resignation from the VAT exemption by the taxpayer. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Polish |
| تدمد: | 2300-9853 2353-7086 |
| Relation: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.017; https://doaj.org/toc/2300-9853; https://doaj.org/toc/2353-7086 |
| DOI: | 10.12775/PBPS.2016.017 |
| URL الوصول: | https://doaj.org/article/6e5425bc255645aeacb632e99b8be7a2 |
| رقم الانضمام: | edsdoj.6e5425bc255645aeacb632e99b8be7a2 |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 23009853 23537086 |
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| DOI: | 10.12775/PBPS.2016.017 |