Post by joita97330 on Feb 11, 2024 9:29:31 GMT
The importance of this solution for the functioning of the VAT system was confirmed by the Constitutional Tribunal in its judgment of December ref. no. file U . Therefore the Act of November amending the Act on tax on goods and services and certain other acts Journal of Laws No. item introduced provisions in Art. section a of the Act on tax on goods and services constituting the implementation of the above judgment of the Constitutional Tribunal.It should also be noted that the legislator did not specify the form in which the buyer should confirm receipt of the corrective invoice.
Confirmation of the receipt of a corrective invoice by the purchaser of goods and services may therefore Belarus Email List take any form that will clearly state that the seller has received this confirmation. This solution is not inconsistent with EU regulations because in the light of Art. section of Directive EC in the event of cancellation termination dissolution total or partial nonpayment or in the event of a reduction in price after delivery accordingly under conditions laid down by the Member States.
This means that EU Member States have the right and even the obligation to formulate in their legislation solutions conditioning such a reduction of the tax base. Additionally it should be noted that the provisions of the Act allow for the correction of turnover when there is no obligation to issue a corrective invoice. Previous article List of changes in the application November Next article Transfer of goods for advertising purposes Share with others One comment Micha December at Sometimes I have the impression that the law could be created by a team of chimpanzees after a few hours of training.
Confirmation of the receipt of a corrective invoice by the purchaser of goods and services may therefore Belarus Email List take any form that will clearly state that the seller has received this confirmation. This solution is not inconsistent with EU regulations because in the light of Art. section of Directive EC in the event of cancellation termination dissolution total or partial nonpayment or in the event of a reduction in price after delivery accordingly under conditions laid down by the Member States.
This means that EU Member States have the right and even the obligation to formulate in their legislation solutions conditioning such a reduction of the tax base. Additionally it should be noted that the provisions of the Act allow for the correction of turnover when there is no obligation to issue a corrective invoice. Previous article List of changes in the application November Next article Transfer of goods for advertising purposes Share with others One comment Micha December at Sometimes I have the impression that the law could be created by a team of chimpanzees after a few hours of training.