Opinia prawna w sprawie projektu ustawy o zmianie ustawy o podatku od towarów i usług.
Legal opinion on the Bill amending the Value Added Tax Act.

Summary/Abstract: The opinion concerns the Bill amending the Value Added Tax Act in relation to the rules of determining taxable amount (VAT) in case a customer returns goods or a discount or rebate is granted to a customer, and issuing of a corrective invoice is required. The current regulations are inconsistent with the European Union law. According to the author, the proposed provisions are consistent with the fundamental principles of the common system of VAT and with EU legislation, but may cause growth of unlawful practices due to ineffectiveness of Polish tax administration.

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