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Institution of VAT binding rate information – theoretical and practical aspects

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dc.abstract.enPurpose – The purpose of the article is to provide a comprehensive analysis of the new institution, i.e. the Binding Rate Information, in theoretical and practical terms. Therefore, the nature of this institution and its impact on business finances will be examined. This article also aims to verify the degree of its use by entrepreneurs and indicate possible directions of future changes. Research method – Literature reviews, analysis of legal acts, analysis of the decisions issued by administrative courts and the CJEU, and analysis of statistical data which relates to Binding Rate Information were used as part of this research. Research description – The analysis includes legal regulations concerning VAT rates and their impact on enterprises; also statistical data processed by the National Revenue Information System (KIS) in respect of Binding Rate Information issued. Results – Binding Rate Information reduces the tax risk of entrepreneurs related to the application of VAT rates. For this reason, entrepreneurs are willing to take advantage of this institution. However, this institution may have a negative impact on the finances of enterprises by distorting their competitiveness on the market in case of differences in the judicial decisions issued on rates classification. Consequently, it is crucial to maintain uniformity in the issued decisions. Despite the positive assessment of the new institution, it is necessary to consider to set it in a specific timeframe, and to limit the legal protection guaranteed by this institution in certain situations. It is recommended that further analysis should be undertaken with respect to extending the scope of binding information to include VAT exemptions.
dc.affiliationUniwersytet Warszawski
dc.contributor.authorRogowska-Rajda, Beata
dc.date.accessioned2024-01-25T04:19:59Z
dc.date.available2024-01-25T04:19:59Z
dc.date.copyright2020-09-16
dc.date.issued2020
dc.description.accesstimeAT_PUBLICATION
dc.description.financePublikacja bezkosztowa
dc.description.number101
dc.description.versionFINAL_PUBLISHED
dc.description.volume3
dc.identifier.issn1506-7637
dc.identifier.urihttps://repozytorium.uw.edu.pl//handle/item/109383
dc.identifier.weblinkhttp://www.optimum.uwb.edu.pl/index.php/osj/article/view/418
dc.languageeng
dc.relation.ispartofOptimum. Economic Studies
dc.relation.pages56-67
dc.rightsOther
dc.sciencecloudnosend
dc.titleInstitution of VAT binding rate information – theoretical and practical aspects
dc.typeJournalArticle
dspace.entity.typePublication