Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15
This study is an approving comment to the decision of the Supreme Administrative Court of 8th June, 2016, case No. I FSK 293/15. The author discusses problems relating to the legal features and the consequences of removing an active VAT taxpayer from the register. He is focused on the removal which...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2018-06-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.013/15194 |
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| _version_ | 1850034654416994304 |
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| author | Mateusz Niemiec |
| author_facet | Mateusz Niemiec |
| author_sort | Mateusz Niemiec |
| collection | DOAJ |
| description | This study is an approving comment to the decision of the Supreme Administrative Court of 8th June, 2016, case No. I FSK 293/15. The author discusses problems relating to the legal features and the consequences of removing an active VAT taxpayer from the register. He is focused on the removal which is caused by the taxpayer’s non-reporting about the cessation of activities subject to taxation. The study also emphasizes the impact of the commented decision on the development of the judicial line within the scope of the discussed legal issue. |
| format | Article |
| id | doaj-art-ebf3a426ffe94ecbb20307a3e96b5684 |
| institution | DOAJ |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2018-06-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-ebf3a426ffe94ecbb20307a3e96b56842025-08-20T02:57:44ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862018-06-016211513010.12775/PBPS.2018.013Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15Mateusz Niemiec0University of Wroclaw, PolandThis study is an approving comment to the decision of the Supreme Administrative Court of 8th June, 2016, case No. I FSK 293/15. The author discusses problems relating to the legal features and the consequences of removing an active VAT taxpayer from the register. He is focused on the removal which is caused by the taxpayer’s non-reporting about the cessation of activities subject to taxation. The study also emphasizes the impact of the commented decision on the development of the judicial line within the scope of the discussed legal issue.http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.013/15194VATremoving from the VAT registeran active taxpayer |
| spellingShingle | Mateusz Niemiec Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15 Prawo Budżetowe Państwa i Samorządu VAT removing from the VAT register an active taxpayer |
| title | Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15 |
| title_full | Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15 |
| title_fullStr | Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15 |
| title_full_unstemmed | Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15 |
| title_short | Gloss to the judgement of the Supreme Administrative Court of 8th June 2016, I FSK 293/15 |
| title_sort | gloss to the judgement of the supreme administrative court of 8th june 2016 i fsk 293 15 |
| topic | VAT removing from the VAT register an active taxpayer |
| url | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.013/15194 |
| work_keys_str_mv | AT mateuszniemiec glosstothejudgementofthesupremeadministrativecourtof8thjune2016ifsk29315 |