The Influence of Brexit
on Border Taxes in Poland Cover Image

The Influence of Brexit on Border Taxes in Poland
The Influence of Brexit on Border Taxes in Poland

Author(s): Andrzej Gorgol
Subject(s): Law on Economics, EU-Legislation
Published by: Akademia Leona Koźmińskiego
Keywords: Brexit; tax law; VAT; excise; custom

Summary/Abstract: The working paper aims to diagnose Brexit’s impact on the taxation of Polish-Britishcommercial exchange. This research problem determined in such a way is consideredfrom the point of view of the possible legislative consequences as well as theapplication of provisions regulating the structural elements of border taxes. Theauthor formulated the thesis that the exit of the United Kingdom from the EuropeanUnion will be an event that will significantly affect the changes in tax and customsqualification of the exchange of goods between Poland and that country.

  • Issue Year: 11/2019
  • Issue No: 2
  • Page Range: 240-252
  • Page Count: 13
  • Language: English