Publikacja:
Full Deduction Of Vat On Cars – Dream Or Reality?
Data
2017
Artykuł
Przeszukaj czasopismo| cris.legacyid | 6864 |
| cris.virtual.journalance | #PLACEHOLDER_PARENT_METADATA_VALUE# |
| cris.virtualsource.journalance | 9db5c576-bc0d-45ef-b202-f90c8f673dae |
| dc.abstract.pl | The following article is an attempt to give an answer to the question about, whether and how an entrepreneur, by making a car available to an employee, which is previously leased, is entitled to a full deduction of input Value added tax (VAT) on any related expenses. The jurisdiction on this issue is not uniform and the interpretation of article 86a sec. 1 Act on value added tax, still poses many problems. The examples of the sentences in the article, clearly and concisely define, what legal premises the entrepreneur must fulfil in order to benefit from the right to deduct VAT. By analysing them over the past few years it may also be observed that the case law does not go in the direction the entrepreneurs are expecting, so they will have to be patient and count on the Court’s favour. |
| dc.contributor.author | Dagmara Kozłowska |
| dc.date.accessioned | 2025-07-25T15:45:30Z |
| dc.date.available | 2025-07-25T15:45:30Z |
| dc.date.issued | 2017 |
| dc.date.published | 2017 |
| dc.description.issue | 1 |
| dc.description.physical | 105-114 |
| dc.description.volume | 9 |
| dc.identifier.uri | https://repozytorium.kozminski.edu.pl/handle/item/1065 |
| dc.language | en |
| dc.relation.ispartof | Zeszyty Programu Top 15 |
| dc.relation.pages | 105-114 |
| dc.rights | CC-BY-4.0 |
| dc.subject | deduction of value added tax |
| dc.subject | car |
| dc.subject | entrepreneur and employee |
| dc.subtype | Original |
| dc.title | Full Deduction Of Vat On Cars – Dream Or Reality? |
| dc.type | Article |
| dspace.entity.type | Publication |