Klasyfikacja statystyczna towarów a wybór stawki VAT dla produktów spożywczych
Statistical Classification of Goods and the Choice of the VAT Rate for Food Products

Summary/Abstract: Purpose – The purpose of the article is to characterize selected elements of the classification of goodsand services and its consequences for the taxation of VAT products. Design/Methodology/approach – Study of subject literature, jurisprudence and analysis of law. Findings – The analysis shows the tax implications of the choice of the VAT rate on food products based on thestatistical classification. Originality/value –Article presents cognitive values in relation to the problem of settling VAT on food products.

• Details
• Contents