Wybrane problemy w opodatkowaniu wewnątrzwspólnotowej dostawy towarów w praktyce polskich przedsiębiorstw
Selected problems of taxation of intra-community supply of goods in the practice of polish enterprises

Summary/Abstract: In the presented article changes which reached the European Union after accessing Poland in year 2004 were described. The new regulation were entered concerning the value added tax taxation of the trade in goods between VAT taxpayers in Poland and registered taxpayers for this tax in other states of the European Union. It was associated with the abolition of the custom borders between Poland and EU countries. In the article was presented which of the Community transactions are stirring up controversy and what doubts are creating amongst Polish taxpayers. The research method is investigate of literature theme. The purpose of the article was to pointing and clarifying of enterprises' problems which they are struggling in the dissolution of elaborateness which appear during the verification of EU contracts.

• Details
• Contents