Resignation from the VAT exemption of sales of residential premises by the developer

Tax institutions should be construed in a rational manner, in order so as to not restrict economic turnover excessively. The regulations concerning the possibility to resign from the VAT exemption of sales of residential premises by the developer characterizes by the high level of formalism which af...

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Bibliographic Details
Main Author: Joanna Koziollek
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2016-09-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
Online Access:http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.017
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