{"title":"波兰引入代理提交纳税人增值税登记表的连带责任","authors":"Małgorzata Se̜k","doi":"10.1080/20488432.2017.1304761","DOIUrl":null,"url":null,"abstract":"ABSTRACT This article examines a new feature of the Polish tax system (in force since 1 January 2017)—the joint and several liability of a proxy, who has filed a taxpayer’s VAT registration form, for the tax arrears of said taxpayer arising in the first six months of operation. The purpose as well as the personal and objective scope of the liability are analyzed in detail. The EU context is also considered.","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"123 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Poland’s introduction of joint and several liability for a proxy filing a taxpayer’s VAT registration form\",\"authors\":\"Małgorzata Se̜k\",\"doi\":\"10.1080/20488432.2017.1304761\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT This article examines a new feature of the Polish tax system (in force since 1 January 2017)—the joint and several liability of a proxy, who has filed a taxpayer’s VAT registration form, for the tax arrears of said taxpayer arising in the first six months of operation. The purpose as well as the personal and objective scope of the liability are analyzed in detail. The EU context is also considered.\",\"PeriodicalId\":114680,\"journal\":{\"name\":\"World Journal of VAT/GST Law\",\"volume\":\"123 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-01-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"World Journal of VAT/GST Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/20488432.2017.1304761\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"World Journal of VAT/GST Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/20488432.2017.1304761","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Poland’s introduction of joint and several liability for a proxy filing a taxpayer’s VAT registration form
ABSTRACT This article examines a new feature of the Polish tax system (in force since 1 January 2017)—the joint and several liability of a proxy, who has filed a taxpayer’s VAT registration form, for the tax arrears of said taxpayer arising in the first six months of operation. The purpose as well as the personal and objective scope of the liability are analyzed in detail. The EU context is also considered.
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