Kursy walut w świetle ustawy o podatku od towarów i usług oraz projektowanych na 2013 r. zmian w ustawie

Abstract

The 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.