OPODATKOWANIE USŁUG FINANSOWYCH - ASPEKTY PRAWNOPORÓWNAWCZE
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Date
2001
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Wydział Prawa i Administracji UAM
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THE FINANCIAL SERVICE TAXATION (LEGAL COMPARATIVE ASPECTS)
Abstract
Harmonizing the Polish indirect tax regulations with the European Union law is one of the
necessary conditions of our membership in this organization.
The current Polish financial service market is inconsistent with the EU accepted standards.
The article analyses the financial service taxation in Poland and suggests some possible ways of
its improvement.
The specific character of financial services in particular European countries is determined by
a number o f conditions and therefore only common standards can be maintained. Financial services
are becoming increasingly significant in the international markets and they gradually become
also more popular with Polish business entities.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 63, 2001, z. 4, s. 49-64