Mechanizm odwrotnego obciążenia podatkiem VAT w odniesieniu do usług budowlanych a finanse przedsiębiorstw
The VAT Reverse Charge Mechanism on Construction Services and the Finances of Enterprises
Author(s): Beata Rogowska-Rajda, Tomasz TratkiewiczSubject(s): National Economy, Micro-Economics, Economic policy, Economic development, Fiscal Politics / Budgeting
Published by: Społeczna Akademia Nauk
Keywords: VAT; reverse charge; construction services; enterprises’ finances; financial liquidity of the enterprise;
Summary/Abstract: The Article outlines details of the domestic reverse charge in the view of the provisions of Directive 2006/112/EC. Additionally, it identifies the conditions on which construction services were covered by the reverse charge mechanism in Poland and considers its possible impact – benefits and costs as a result of the measure, both for the state budget and finances of enterprises, with particular focus on – raising most doubts – financial liquidity problem.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 18/2017
- Issue No: 9.2
- Page Range: 269-282
- Page Count: 14
- Language: Polish