@article{29797903-d63d-4209-9802-fffbd04252a4,
author = {Michał Kobylarz},
title = {The Taxpayer’s Rights as Regards the Deduction of Input Tax in the Jurisprudence of the Supreme Administrative Court Taking into Consideration EU Legislation and Judgments of the Court of Justice of the European Union},
journal = {Public Administration Yearbook},
volume = {2018},
number = {2018 (4)},
year = {2018},
issn = {2449-7797},
pages = {96-116},keywords = {VAT tax; neutrality principle; deduct input tax; Court of Justice of the EU; Supreme Administrative Court},
abstract = {The article deals with the role of the Supreme Administrative Court and the Court of Justice of the EU in the implementation of the taxpayer’s right to deduct input tax as a manifestation of the neutrality principle of VAT for the taxpayers. The first part sets out the basic principles of the tax on goods and services: the principles of universality of taxation, the principle of multiphase and proportionality, and finally the principle of neutrality on the basis of the tax on goods and services. The following section contains a detailed discussion of the principle of neutrality and in particular its fundamental aspects: the right of the taxpayer to deduct input tax, the right to recover excess input tax and the obligation of equal treatment of the taxpayers. The third chapter deals with issues concerning the applicability of the provisions of Directive 2006/112/EC (the ‘VAT Directive’) in the Polish legal system. Finally, the fourth chapter contains an analysis of selected examples of the case law of the Supreme Administrative Court and the Court of Justice of the EU on the right to deduct the tax. These judgments concern the taxpayer’s ability to deduct tax for expenses incurred before the commencement of business as well as the possibility of deducting tax from activities performed before the taxpayer’s registration in the VAT register. The last part of the article deals with the problem of abuse by the taxpayer of the right to deduct on the basis of analysis of selected judgements by the Supreme Administrative Court and the Court of Justice of the EU.},
doi = {10.4467/24497800RAP.18.005.9220},
url = {https://ejournals.eu/en/journal/rocznik-administracji-publicznej/article/prawa-podatnika-w-zakresie-odliczania-podatku-naliczonego-w-orzecznictwie-naczelnego-sadu-administracyjnego-uwzgledniajacym-prawo-unii-europejskiej-oraz-wyroki-trybunalu-sprawiedliwosci}
}