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THE GOODS AND SERVICES TAX ACT USTAWA O PODATKU OD TOWARÓW I USŁUG


EUROTERMBANK THE EUROPEAN TERMINOLOGY STANDARD /POLISH LAW/

wydawnictwo: TRANSLAW , rok wydania 2011, wydanie I

cena netto: 494.00 Twoja cena  469,30 zł + 5% vat - dodaj do koszyka

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example:

GOOD AND SERVICES TAX ACT IV. 1

ACT of 11 March 2004ON GOODS AND SERVICES TAX

(Dziennik Ustaw 2004, No. 54, item 535 with subsequent amendments: Dziennik Ustaw 2005, No. 14, item 113, No. 90, item 756; No. 143, item 1199, No. 179, item 1484; 2006, No. 143, items 1028 and 1029; 2007, No. 168, item 1187, No. 192, item 1382; 2008, No. 74, item 444, No. 130, item 826, No. 141, item 888, No. 209, item 1320; 2009, No. 3, item 11)

SECTION I. GENERAL PROVISIONS

Article 1. 1. This Act shall regulate the imposition of goods and services tax.

2. Goods and services tax shall constitute income of the State budget.

Article 2. Whenever in the following provisions there is mention of:

1) territory of the country – this shall be understood as the territory of the Republic of Poland;

2) Member State – this shall be understood as a Member State of the European Community;

3) territory of the Community – this shall be understood as the territories of the Member States of the European Community, however for the purposes of the application of this Act:

a) the Duchy of Monaco shall be treated as the territory of the Republic of France, the Isle of Man shall be treated as the territory of the United Kingdom of Great Britain and Northern Ireland, sovereign areas of Akrotiri and Dhekelia shall be treated as the territory of the Republic of Cyprus;

b) the following territories of individual Member States shall be treated as excluded from the territory of the European Community:

– Helgoland island, Buesingen territory – from the Federal Republic of Germany;

– Ceuta, Melilla, the Canary Islands – from the Kingdom of Spain;

– Livigno, Campione d’Italia, the Italian part of Lake Lugano – from the Republic of Italy;

– the Overseas Departments of the Republic of France – from the Republic of France;

– Mount Athos – from the Republic of Greece,

– the Aland Islands – from the Republic of Finland;

 

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