A right to deduct VAT on Overnight Accommodation and Catering Services in force after 1 January 2021

This article deals with an issue of a possibility of deducting VAT on the overnight accommodation and catering services. The right to deduct an input tax is undoubtedly a basic right of a VAT taxpayer. However, in case of these types of services, this right is significantly limited. In this context,...

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Bibliographic Details
Main Author: Bartłomiej Bieniek
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2021-06-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
Online Access:https://apcz.umk.pl/PBPS/article/view/PBPS.2021.012/29606
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