Author Description

This book provides an analysis of the provisions of the Polish VAT Act as well as discussion of the case law of national courts, the EU law and the regulations of the Minister of Finance. It covers the following issues: taxpayers and tax representatives; tax liability; place of supply, intra-Community acquisition of goods, imports of goods and services; tax base; principles of assessment and collection of import of goods; the amount of taxation; intrastate return; recapitulative statement; partial deduction and tax refund; registration, declaration and documentation.