Główne przyczyny trudności w praktycznej realizacji obowiązków komornika sądowego jako płatnika podatku od towarów i usług
Main Reasons for Difficulties in Practical Realization of Duties Encountered by the Court Enforcement Officer as a Value Added Tax Remitter
Author(s): Tomasz ChojnackiSubject(s): Economy, Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: podatek od towarów i usług; płatnik podatku od towarów i usług; komornik sądowy; vallue added tax; vallue added tax remmiter; court enforcement oficer
Summary/Abstract: The subject of the paper is an analysis of problems the court enforcement officer encounters when executing the value added tax remitter duties. In the study, the author concentrates mainly on divergences in the doctrine and the most important statements concerning the discussed subject.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 659-666
- Page Count: 8
- Language: Polish
