Criteria for the consideration of an independent agent
Whether a person is independent of the enterprise represented depends on the extent of the obligatio...
Call-off stock
Call-off stock – is a separate stock belonging to a EU VAT payer referred to in Article 97 of ...
The intra-Community supply of goods
The intra-Community supply of goods shall be understood as a transfer of goods from the territory of...
The intra-Community acquisition of goods
The intra-Community acquisition of goods shall be understood as an acquisition of the right to dispo...
Import of services
Import of services – is the provision of services, in respect of the performance of which taxa...
Distance sale to the territory of the Country
Distance sale to the territory of the Country – is a supply of goods dispatched or transported...
Exportation of goods
Exportation of goods – is the removal of goods, confirmed by the customs office specified in c...
Importation of goods
Importation of goods – is importation of goods from the territory of a third country to the te...
Permit is required – purchase of real estate by a foreigner in Poland
A permit is required in each case of real estate purchase by a foreginer in Poland, i.e. acquisition...
Purchase of real estate by foreigners in Poland
Purchasing property by foreigners is regulated by the provisions of the Act of 24 March 1920 on Purc...