WYBRANE ASPEKTY HARMONIZACJI PODATKU OD WARTOŚCI DODANEJ W RAMACH UE
SELECTED ASPECTS OF THE HARMONIZATION OF THE VALUE ADDED TAX WITHIN THE EU

Summary/Abstract: Selected aspect of VAT harmonization: The authors of the presented paper deal with harmonizing tendencies taking place in Europe since the 60s of last century, with an emphasis on value added tax. They sequentially outline the development of value added tax from the First Council Directive 67/227/EEC on the harmonization of legislation of Member States concerning turnover taxes, which obliged the Member States to replace their system of turnover taxes with commonsystem of value added tax. At the same time, the authors also pay attention to most important changes regarding this directive to its full replacement by the Council Directive 2006/112/EC on the common system of value added tax.

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