Mechanizm podzielonej płatności – ocena nowej regulacji

Aneta Nowak-Piechota

doi:10.18778/1509-877X.2018.02.06

Authors

Aneta Nowak-Piechota

DOI:

https://doi.org/10.18778/1509-877X.2018.02.06

Keywords:

split payment mechanism, tax on services and services, tax fraud, sealing of the tax system

Abstract

The aim of the article is to evaluate provisions concerning a split payment mechanism. At first, the nature and models of this mechanism were discussed. Then, the regulations applicable in this respect in different countries were presented. What is more, provisions implementing the split payment to Polish VAT were analysed. Finally, the advantages and risks connected with the split payment mechanism were pointed out.

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Author Biography

Aneta Nowak-Piechota

Doktor nauk prawnych, adiunkt w Katedrze Prawa Podatkowego na Wydziale Prawa i Administracji Uniwersytetu Łódzkiego, współpracownik Centrum i Studiów Podatkowych oraz Fundacji CDiSP, doradca podatkowy, radca prawny, Tax Supervisor w KPMG w Polsce

References

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Proposal for a Council Implementing Decision authorising the Italian Republic to apply a special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax, Brussel 2017, IBFD Tax Research Platform.

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