| 000 | 01155nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c146854 _d146854 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221129125502.0 | ||
| 007 | ta | ||
| 008 | 221129t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_954296 _aLasinski Sulecki, Krzysztof |
||
| 245 | 0 |
_aVAT groups in Poland _helectrónico _c Krzysztof Lasinski-Sulecki |
|
| 500 | _aResumen. | ||
| 520 | _aOn 1 January 2023, provisions regarding VAT grouping are to enter into force in Poland. From that date onwards, Poland will make use of an option provided under article 11 of the VAT Directive and forming VAT groups will (finally) be allowed. In this article the author provides a detailed analysis of the main features of the new legislation, as clarified in the draft administrative guidance, and briefly discusses the relationship between VAT grouping and other forms of grouping under Polish VAT law | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_969328 _aGRUPOS DE IVA |
|
| 650 | 4 |
_948075 _aPOLONIA |
|
| 773 | 0 |
_9168541 _oIVM/2022/5 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 33, n. 5, 2022, p. 195-199 |
|
| 942 | _cRE | ||