Famulska, Teresa; Rogowska-Rajda, Beata - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 3, pp. 87-97
being a taxable person by introducing a reverse charge mechanism. The purpose of the article is to identify the relationship … between the implementation of the principle of VAT neutrality and the reverse charge mechanism. The conducted analysis of the … essence and functioning of the reverse charge and the detailed findings drawn on its basis allow us to conclude generally that …