Vat a czynności ubezpieczeniowe i pomocnicze w kontekście nowelizacji ustawy o podatku od towarów i usług. Wybrane zagadnienia
Vat and insurance and ancillary activities in the context of the amendment of the law on value added tax. Selected Issues.

Summary/Abstract: This article presents the statutory definition of insurance transactions, while taking into account their division into three groups, distinguished primarily by the tax aspect, dictated by the need to precisely define exemptions from the tax on goods and services. In addition, the amendment was amended to the Law on Value Added Tax (hereinafter the VAT Act), which introduced substantial changes in the ex- emption of this tax. The article provides some sort of systematization of the relationship between insur- ance law and tax law. This is extremely important from the point of view of insurance and tax practice.

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