Elektroniczne targowiska a podatek od wartości dodanej. Wybrane problemy
Electronic Marketplaces and Value Added Tax: Selected Issues

Summary/Abstract: The core of VAT regulations was created in the times of an economy based on brick-and-mortar businesses. The legal framework designed then has been partially changed. However, the changes introduced are not comprehensive and do not solve all problems. In particular, they leave unclear tax aspects of electronic marketplaces’ work. Not only are the provisions unclear, but they are also located in legal acts of varying importance, which results in systemic doubts.

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