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dc.contributor.authorZajączkowski, Wojciech
dc.date.accessioned2014-09-29T10:26:00Z
dc.date.available2014-09-29T10:26:00Z
dc.date.issued2013
dc.identifier.issn0208-6018
dc.identifier.urihttp://hdl.handle.net/11089/5509
dc.description.abstractThe article is devoted to exchange rates of foreign currencies used in VAT for the determination of tax base of taxable activities and due tax, according to the regulations binding in 2012 and amendments to the act planned for 2013. The study concentrates on the analysis of the opinions of the Ministry of Finance expressed in individual tax interpretations concerning exchange rates of foreign currencies in Intra-community acquisition of goods and delivery of goods or services, where goods or services are acquired by domestic taxpayers, in the context of theses resulting from the judicature of administrative courts and the doctrine. The attention has also been paid to the incompatibility of some regulations of the act on VAT with regulations of Directive 2006/112/EC, including the ones concerning exchange rates of foreign currencies.pl_PL
dc.language.isoplpl_PL
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl_PL
dc.relation.ispartofseriesActa Universitatis Lodziensis, Folia Oeconomica;279
dc.titleKursy walut w świetle ustawy o podatku od towarów i usług oraz projektowanych na 2013 r. zmian w ustawiepl_PL
dc.title.alternativeExchange Rates of Foreign Currencies in the Light of the Act on Goods and Services Tax and Amendments to the Act Planned for 2013pl_PL
dc.typeArticlepl_PL
dc.page.number[149]-168pl_PL
dc.contributor.authorAffiliationUniwersytet Łódzki, Wydział Ekonomiczno-Socjologiczny, Instytut Finansów, Bankowości i Ubezpieczeń, Katedra Finansów Publicznychpl_PL


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