GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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13:55 Feb 25, 2019 |
English to Polish translations [PRO] Law: Taxation & Customs / pismo z brytyjskiego urzędu skarbowego w sprawie naliczenia akcyzy | |||||||
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| Selected response from: Frank Szmulowicz, Ph. D. United States Local time: 12:03 | ||||||
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3 | moment powstania obowiązku podatkowego w akcyzie |
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excise duty point |
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moment powstania obowiązku podatkowego w akcyzie Explanation: See the reference commnet. Technically, it is the point where the obligation to pay the excise tax takes effect/arises.. cccc Moment powstania obowiązku podatkowego w akcyzie z tytułu posiadania automatów do gier o niskich wygranych. https://e-prawnik.pl/interpretacje-podatkowe/441000-pa-9100i... vvv Tym właśnie zagadnieniom – tj. momentowi powstania obowiązku podatkowego w akcyzie – poświęcony jest niniejszy komentarz. https://www.prawo.pl/podatki/obowiazek-podatkowy-w-akcyzie,9... |
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Reference: excise duty point Reference information: Part 2-Excise duty points and payment of the duty This Part prescribes the time when the requirement to pay any excise duty charged on goods takes effect (“the excise duty point”) and specifies the persons liable to pay the duty. https://www.legislation.gov.uk/uksi/2010/593/note/made It confers power on the commissioners to make regulations "for fixing the time when the requirement to pay any duty with which goods become chargeable is to take effect ('the excise duty point'). https://publications.parliament.uk/pa/ld200405/ldjudgmt/jd05... |
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