Since 2014
The Settlement of the Goods and Services Tax with Reference to Irrecoverable Debts
Public Policy and Administration
View Archive Info| Field | Value | |
| Title |
The Settlement of the Goods and Services Tax with Reference to Irrecoverable Debts
Susitarimas dėl prekių ir paslaugų mokesčių paverčiant nesugrąžinamomis skolomis |
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| Creator |
Patyk, Jacek
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| Subject |
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| Description |
The regulations concerning the VAT settlements with reference to irrecoverable claims were introduced in Poland on the grounds of the act issued on 21st April 2004, which changed the act of the goods and services tax in force since 1st June 2005. Until then the Polish tax system concerning VAT regulations that can be applied in the area of the correction connected with the lack of the settlement of claims were not been known. This situation is beneficial for the creditor, and for the debtor it means the necessity to increase the tax obligations. The constructions of the correction are regulated so that when the creditor introduces the correction decreasing the tax obligation, the debtor will be obliged to increase his tax obligation. The justness of the above regulations is clear when it is indicated that they increase the sense of tax justice and they annul the tax obligation in the cases of failed civil law transactions.
Straipsnyje nagrinėjami nesugrąžinamas skolas liečiantys Lenkijos teisės aktai, pakeisti 2004 m. balandžio 21 d. įstatymu ir įsigalioję nuo 2005 m. birželio 1 d. Iki to laiko Lenkijos mokesčių sistema nereguliavo nesugrąžinamų skolų. Tokia situacija buvo ypač naudinga kreditoriams bei skolininkams ir reiškė mokestinių įsipareigojimų padidinimą. Įsigaliojus minėtiems teisės aktams, šie susitarimai sureguliavo tokius kreditorių veiksmus kaip mokestinių įsipareigojimų mažinimą, o skolininkams tai reiškė jų mokestinių įsipareigojimų padidinimą. Teisės aktai teisėti, kai jie didina mokesčių teisingumą ir panaikina nepavykusius mokestinius įsipareigojimus civilinės teisės sandoriuose. |
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| Publisher |
Mykolas Romeris University
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| Contributor |
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| Date |
2014-07-16
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — — |
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| Format |
application/pdf
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| Identifier |
https://www3.mruni.eu/ojs/public-policy-and-administration/article/view/2374
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| Source |
Public Policy and Administration; Vol 1, No 15 (2006): Public Policy and Administration; 84-87
Viešoji politika ir administravimas; Vol 1, No 15 (2006): Public Policy and Administration; 84-87 2029-2872 1648-2603 |
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| Language |
eng
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| Relation |
https://www3.mruni.eu/ojs/public-policy-and-administration/article/view/2374/2181
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| Rights |
Copyright (c) 2014 Public Policy and Administration
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