Tax liability in tax on goods and services – analysis against the background of general tax law
In this article it has been proved that a tax liability in tax on goods and services arises at the end of the settlement period and that implemented tax liability model corresponds to the concept of formal tax choice. It can also be made after the expiry of the tax payment deadline, up to the delive...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2020-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.005/25625 |