Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15
DOI:
https://doi.org/10.12775/PBPS.2018.013Keywords
VAT, removing from the VAT register, an active taxpayerAbstract
This study is an approving comment to the decision of the Supreme Administrative Court of 8th June, 2016, case No. I FSK 293/15. The author discusses problems relating to the legal features and the consequences of removing an active VAT taxpayer from the register. He is focused on the removal which is caused by the taxpayer’s non-reporting about the cessation of activities subject to taxation. The study also emphasizes the impact of the commented decision on the development of the judicial line within the scope of the discussed legal issue.References
Bartosiewicz A., VAT. Komentarz LEX, Wolters Kluwer, Warszawa 2014.
Dauter B., Kabat A., Niezgódka-Medek M., Prawo o postępowaniu przed sądami administracyjnymi. Komentarz, Wolters Kluwer, Warszawa 2013.
Judkowiak K. (red.), Lebrand H. (red.), Pomorska J., VAT 2015. Komentarz dla praktyków z suplementem elektronicznym, ODDK, Gdańsk 2015.
Michalik T., VAT. Komentarz, C.H. Beck, Warszawa 2013.
Zalewski Ł., Jędrzejewska K., Wykreślenie z rejestru VAT: Nie będzie check listy. Wystarczą automatyczne wykazy, http://podatki.gazetaprawna.pl/artykuly/
,wykreslenie-z-rejestru-vat-automatyczny-wykaz.html
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Published
2018-07-15
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NIEMIEC, Mateusz. Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15. State and Local Government Budget Law. Online. 15 July 2018. Vol. 6, no. 2, pp. 115-130. [Accessed 21 July 2024]. DOI 10.12775/PBPS.2018.013.
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