Dostosowanie polskich przepisów prawa podatkowego w zakresie po datku od towarów i usług do standardów Unii Europejskiej

Abstract

According to the treaty signed on December 16th 1991 by Poland with the European Community Poland was obligated to harmonize its tax law regulations to European standards. Article 93 of the Treaty establishing the European Community and over 20 directives introduced by the European Commission form the basis for the VAT ad aptation in Poland. Meeting official regulations of the European Union Poland introduced a special tax law regulation on March 11th 2004, which added new regulations for organization, complementation and modernization Polish tax system.