VAT 2014

In ten, The updated edition contains a commentary on all sections of the Act, including individual paragraphs, after the changes as of 1 January 2014 caused by the new Civil Code and the Business Corporations Act, in terms of turnover, inheritance, both in the case of continuation of economic activity after the deceased taxpayer, and in the settlement of the land, especially building plots, building rights and generally the delivery and lease of immovable property and electronic tax returns and other filings. Last but not least, it attempts to bring some clarity to the interpretation of the transitional provisions of the amendment. The publication also responds to the ongoing changes in the law that took place in 2013 and to the interpretations of the GFD regarding unreliable taxpayers and tax liability. The interpretation is supplemented by about 300 practical examples. The publication also includes annotated annexes (rates of goods and services). The publication will be useful for all those who deal with value added tax.