Problematyka obowiązku dokonania przez upadłego korekty odliczonego podatku VAT
Bad debt relief in case of a bankruptcy

Summary/Abstract: Article provides analysis of bad debt relief in case of a bankruptcy. Author presents existing dispute regarding whether trustee of bankruptcy is obliged to correct input VAT in case if the deadline for correction falls after announcing of the bankruptcy proceeding. Publication includes key arguments both for and against imposing trustee of bankruptcy with obligation to make a correction. Author takes a standpoint that trustee is required to correct input VAT in case if the deadline for correction falls after announcing the bankruptcy.

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