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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Format: | Article |
Language: | English |
Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2016-09-01
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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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