Język Polski
English
Published
:
2014-12-30
Zwolnienia z podatku od towarów i usług drobnych przedsiębiorców w świetle rozwiązań unijnych
Anna Zwierzyńska
Abstract
In this article the author addresses the problem of exemption from tax of goods and services provided for small entrepreneurs in light of EU and national solutions. Presented is an assessment of the compliance of the Tax Act on goods and services to the EU Directive 112/2006 in this regard, as well as, an assessment of the exemption from tax on goods and services in Poland compared to other Member States of the European Union. Conclusions were formulated on the basis of the literature and an analysis of the provisions contained in domestic and EU legislation.(original abstract)Keywords:
Tax exemption, Value Added Tax (VAT), Tax regulationsDetails
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Authors
Citation rules
Zwierzyńska, A. (2014). Zwolnienia z podatku od towarów i usług drobnych przedsiębiorców w świetle rozwiązań unijnych. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 57(6). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1097