Autonomiczność prawa podatkowego względem prawa cywilnego na przykładzie vat w usługach budowlanych oraz budowlano-montażowych
The autonomy of tax law in relation to civil law on the example of vat on construction and construction and assembly services

Summary/Abstract: Purpose – The aim of the paper is analysis and critical assessment of the line of interpreta-tion adopted by the Polish Ministry of Finance, in terms of value added tax in construction and con-struction and assembly services. The interpretations show certain distinction between consequences in terms of value added tax (the tax point) and civil law regulations. The research problem is analyzed in the context of value added tax neutrality rule, and the problem of the impact on corporate finance, especially stressing liquidity aspect. Design/Methodology/approach – The methods used were literature research, case studies and analysis of statistical data from secondary sources. Findings – The interpretive line adopted by the Ministry of Finance may have negative effects on the liquidity of enterprises in the construction and construction-assembly industries. Originality/value – The probable negative consequences of the general interpretation of the Minister of Finance were identified, as well as their cause (interpretation of tax law regulations with the omis-sion of systemic interpretation.

• Details
• Contents