Exemption from VAT for Training, Advisory and Related Services Provided by Subcontractors of Beneficiaries Implementing Projects Financed from the European Social Fund
The purpose of the article is to analyze regulations concerning exemption of training, advisory and related services from Value Added Tax to the extent that these services are implemented by subcontractors of beneficiaries of funds from the European Social Fund. The “Rapid Response Instrument” proj...
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| Format: | Article |
| Language: | English |
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Akademia Zamojska
2017-02-01
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| Series: | Barometr Regionalny |
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| Online Access: | https://czaz.akademiazamojska.edu.pl/index.php/br/article/view/464 |
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| author | Piotr Sawczuk |
| author_facet | Piotr Sawczuk |
| author_sort | Piotr Sawczuk |
| collection | DOAJ |
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The purpose of the article is to analyze regulations concerning exemption of training, advisory and related services from Value Added Tax to the extent that these services are implemented by subcontractors of beneficiaries of funds from the European Social Fund. The “Rapid Response Instrument” project, financed from the European Social Fund, was implemented in the financial perspective of 2007–2013 under the Human Capital Operational Programme. However, the tax issues related to its implementation remain relevant. Firstly, because the period in which its implementing entities can be covered by tax inspections with regard to compliance of the conducted settlements with the valid regulations has not elapsed yet. Secondly, the mechanism of settlement of similar projects may be used in the new financial perspective for the period of 2014–2020. Therefore, the stance with regard to tax consequences of the settlement mechanism used between entities carrying out trainings funded from the European Social Fund, worked out so far by the tax authorities and administrative court, may apply accordingly also to those projects.
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| format | Article |
| id | doaj-art-368f2200dfaa4f42b2b257cb9e1c80c1 |
| institution | Kabale University |
| issn | 2956-686X |
| language | English |
| publishDate | 2017-02-01 |
| publisher | Akademia Zamojska |
| record_format | Article |
| series | Barometr Regionalny |
| spelling | doaj-art-368f2200dfaa4f42b2b257cb9e1c80c12025-08-20T03:30:14ZengAkademia ZamojskaBarometr Regionalny2956-686X2017-02-0114410.56583/br.464Exemption from VAT for Training, Advisory and Related Services Provided by Subcontractors of Beneficiaries Implementing Projects Financed from the European Social FundPiotr Sawczuk0Maria Curie-Sklodowska University The purpose of the article is to analyze regulations concerning exemption of training, advisory and related services from Value Added Tax to the extent that these services are implemented by subcontractors of beneficiaries of funds from the European Social Fund. The “Rapid Response Instrument” project, financed from the European Social Fund, was implemented in the financial perspective of 2007–2013 under the Human Capital Operational Programme. However, the tax issues related to its implementation remain relevant. Firstly, because the period in which its implementing entities can be covered by tax inspections with regard to compliance of the conducted settlements with the valid regulations has not elapsed yet. Secondly, the mechanism of settlement of similar projects may be used in the new financial perspective for the period of 2014–2020. Therefore, the stance with regard to tax consequences of the settlement mechanism used between entities carrying out trainings funded from the European Social Fund, worked out so far by the tax authorities and administrative court, may apply accordingly also to those projects. https://czaz.akademiazamojska.edu.pl/index.php/br/article/view/464trainings funded from the European Social Fundexemption from VAT for trainingrelated servicesadvisorycatering and accommodation servicestax interpretations |
| spellingShingle | Piotr Sawczuk Exemption from VAT for Training, Advisory and Related Services Provided by Subcontractors of Beneficiaries Implementing Projects Financed from the European Social Fund Barometr Regionalny trainings funded from the European Social Fund exemption from VAT for training related services advisory catering and accommodation services tax interpretations |
| title | Exemption from VAT for Training, Advisory and Related Services Provided by Subcontractors of Beneficiaries Implementing Projects Financed from the European Social Fund |
| title_full | Exemption from VAT for Training, Advisory and Related Services Provided by Subcontractors of Beneficiaries Implementing Projects Financed from the European Social Fund |
| title_fullStr | Exemption from VAT for Training, Advisory and Related Services Provided by Subcontractors of Beneficiaries Implementing Projects Financed from the European Social Fund |
| title_full_unstemmed | Exemption from VAT for Training, Advisory and Related Services Provided by Subcontractors of Beneficiaries Implementing Projects Financed from the European Social Fund |
| title_short | Exemption from VAT for Training, Advisory and Related Services Provided by Subcontractors of Beneficiaries Implementing Projects Financed from the European Social Fund |
| title_sort | exemption from vat for training advisory and related services provided by subcontractors of beneficiaries implementing projects financed from the european social fund |
| topic | trainings funded from the European Social Fund exemption from VAT for training related services advisory catering and accommodation services tax interpretations |
| url | https://czaz.akademiazamojska.edu.pl/index.php/br/article/view/464 |
| work_keys_str_mv | AT piotrsawczuk exemptionfromvatfortrainingadvisoryandrelatedservicesprovidedbysubcontractorsofbeneficiariesimplementingprojectsfinancedfromtheeuropeansocialfund |