OSOBLIWOŚCI PODATKU VAT, ZWIĄZANE Z IMPORTEM TOWARÓW

Abstract

Import of goods is treated by Polish legislator in exceptional way. Polish Act on the goods and services tax contains the definition of import, which is the delivery of goods from another state to state’s territory. The phrase state’s territory on the bases of Polish Act means the territory of Po- land and the phrase another country means the European Union member state. Nevertheless, the same Act provides several exceptions to this princi- ple. As a result, it may turn out that despite the fact that imported goods are in fact from member state, the Act on the goods and services tax treats them as goods from another country. This standpoint has been also approved by the Court of Justice of the European Union. Generally, Polish Act on the goods and services tax required paying value added tax on imported goods. There are hardly any exceptions to this rule. The taxation of import is a principle and very often contributory causes are not relevant at all. As for legal subjects which potentially may be VAT tax- payers it must be said that Polish Act on the goods and services tax limited their range to legal person, organizational unit which has not got legal per- sonality and the self – employed. In case of import the range of potential VAT taxpayers is broader and it is usually connected with paying customs duty.