Publikacja:
Taxation of a Security Transfer of Title to a Fixed Property with the Tax on Goods and Services
Data
2018
Artykuł
Przeszukaj czasopismo| cris.legacyid | 5074 |
| cris.virtual.journalance | #PLACEHOLDER_PARENT_METADATA_VALUE# |
| cris.virtualsource.journalance | ff6de15c-793d-460a-a16f-745170980ddb |
| dc.abstract.pl | 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 “paid supply of goods” 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. |
| dc.contributor.affiliation | Akademia Leona Koźmińskiego |
| dc.contributor.author | Grzegorz Ufnal |
| dc.date.accessioned | 2025-07-25T16:19:34Z |
| dc.date.available | 2025-07-25T16:19:34Z |
| dc.date.issued | 2018 |
| dc.date.published | 2018 |
| dc.description.issue | 4 |
| dc.description.physical | 296-304 |
| dc.description.volume | 10 |
| dc.identifier.doi | 10.7206/kp.2080-1084.265 |
| dc.identifier.issn | 2080-1084 |
| dc.identifier.uri | https://repozytorium.kozminski.edu.pl/handle/item/2048 |
| dc.language | en |
| dc.relation.ispartof | Krytyka Prawa. Niezależne Studia nad Prawem |
| dc.relation.pages | 296-304 |
| dc.rights | CC-BY-NC-ND-4.0 |
| dc.subject | security transfer of title |
| dc.subject | tax on goods and services |
| dc.subject | legal trust activity |
| dc.subject | supply |
| dc.subject | transfer of title to a fixed property |
| dc.title | Taxation of a Security Transfer of Title to a Fixed Property with the Tax on Goods and Services |
| dc.type | Article |
| dspace.entity.type | Publication |