@article {5074,
	title = {Taxation of a Security Transfer of Title to a Fixed Property with the Tax on Goods and Services},
	journal = {Krytyka Prawa. Niezale{\.z}ne studia nad prawem},
	volume = {10},
	year = {2018},
	month = {2018},
	pages = {296-304},
	abstract = {The subject of this paper is the taxation of a security transfer of title to a fixed property with the tax on goods and services. The author focuses on the interpretation of the term {\textquotedblleft}paid supply of goods{\textquotedblright} in the context of a security transfer of title. The objective of the following considerations is to establish whether a security transfer of a title is a chargeable event, and to indicate the moment in which the tax becomes chargeable on the grounds of the goods and services tax and in the light of the absence of a consistent practice of the tax authorities as well as divergent judicial decisions of administrative courts on the matter.},
	issn = {2080-1084},
	doi = {10.7206/kp.2080-1084.265}
}
