Podatek VAT w transakcjach wewnątrzwspólnotowych

• Autorzy: Jacek Patyk

Warianty tytułu

VAT in Transactions Occurring within the Community

• Języki publikacji: PL

Abstrakty

Przystąpienie Polski do Unii Europejskiej wymusza obowiązywanie nowych przepisów podatku VAT od towarów i usług w obrocie handlowym pomiędzy podatnikami w państwach członkowskich Unii. Artykuł omawia ogólne prawa i obowiązki podatników VAT Unii Europejskiej.

EN

The moment Poland Joins the European Union, goods and services VAT tax in the trade turnover between taxpayers in the countries which are members of the European Union will differ considerably since its regulations valid so far will be changed. Before Poland joined the European Union, the VAT tax was collected on the import (purchase) transaction on the border. In transactions occurring within the European Union between VAT taxpayers from different membership countries, the concepts of export and import have been replaced by delivery and purchase occurring within the Community. Only goods fall within their range. According to the laws formulated simultaneously, the preferential rate of the tax on goods delivered to VAT payers is 0% in the country from which they are sent (where the transport begins) and they are treated as delivery within the Community, while the tax due is paid by the purchaser in the course of purchasing goods in the country where they are delivered. (original abstract)

Słowa kluczowe

PL

Podatki; Prawo podatkowe; Podatek od wartości dodanej (VAT); Transakcje eksportowo-importowe; Integracja gospodarcza Polski z UE

EN

Taxes; Tax regulations; Value Added Tax (VAT); Export-import transactions; Poland's economic integration with the EU

• Czasopismo: Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
• Rocznik: 2003/2004
• Numer: nr 3
• Strony: 107--115

Twórcy

autor

Jacek Patyk