A right to deduct VAT on Overnight Accommodation and Catering Services in force after 1 January 2021

Autor:	Bartłomiej Bieniek
Jazyk:	polština
Rok vydání:	2021
Předmět:	vat a deduction an input tax catering services overnight accommodation services a stand-still clause Comparative law. International uniform law K520-5582 Political institutions and public administration (General) JF20-2112
Zdroj:	Prawo Budżetowe Państwa i Samorządu, Vol 9, Iss 2, Pp 137-153 (2021)
Druh dokumentu:	article
ISSN:	2300-9853 2353-7086
DOI:	10.12775/PBPS.2021.012
Popis:	This article deals with an issue of a possibility of deducting VAT on the overnight accommodation and catering services. The right to deduct an input tax is undoubtedly a basic right of a VAT taxpayer. However, in case of these types of services, this right is significantly limited. In this context, the legal solutions adopted by the Polish legislator have been arising numerous controversies. This article presents and analyzes the current structure of the right to deduct an input tax on the overnight accommodation and catering services, taking into account the ruling issued by the Court of Justice of the European Union in this respect and the legislative changes introduced on 1 January 2021.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/3f3ba82a193046a4800e16c594ad5d63 Zobrazit plný text záznamu View record in DOAJ