The mechanism of settling tax on goods and services in the relationship between the investor – main contractor (buyer of construction services) and another contractor in the light of legal changes in force from January 1, 2017
The study is devoted to the examination of the function of the so called reverse charge mechanism in the field of construction works. This mechanism is in force from Jan 1, 2017. The analysis is based on the example of a model in which the contractor performs part of the works on his/her own, and s/...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2018-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.018/16045 |
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