Polskie opóźnienia w transpozycji unijnych dyrektyw VAT
Poland’s Delays in the Transposition of EU VAT Directives

Summary/Abstract: The study identified and examined cases of delays in the transposition of EU VAT directives in Poland, against the background of transposition delays occurring in other areas. The delay time, potential causes, taking into account individual stages of legislative works, and the historical evolution of the phenomenon were analyzed. The analysis also covered the measures provided for in EU law to discipline Member States applied to Poland in connection with delays in transposition in the area of VAT. The paper concludes with several recommendations that, if followed, can reduce the likelihood of future delays. Firstly, it is crucial to start drafting the transposition act immediately after the adoption of the directive, to conduct effective consultations and submit the draft to the Sejm well in advance of the transposition deadline. In order for the work to proceed smoothly and ensure the appropriate quality of the transposing provisions, additional provisions that go beyond the scope of the directive should not be included in the draft. The need for transposition is not an opportunity to push controversial national concepts through the Parliament. If the application of the provisions requires the implementation of technical systems, they should be prepared and tested in advance.

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