Uproszczenie przy imporcie towarów wynikające z art. 33a ustawy o podatku od towarów i usług

The import of goods gives rise to a tax liability in VAT. According to the general rules, the taxable person is obliged to calculate and show the amount of VAT in the customs declaration. Then, within 10 days from the date of notification by the customs authority of the amount of tax due, they are o...

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Bibliographic Details
Main Author: Adam Krychowski
Format: Article
Language:deu
Published: Wydawnictwo Uniwersytetu Wrocławskiego 2024-05-01
Series:Wrocławsko-Lwowskie Zeszyty Prawnicze
Subjects:
Online Access:https://wuwr.pl/wlzp/article/view/15911
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