Famulska, Teresa; Rogowska-Rajda, Beata - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 3, pp. 87-97
The principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and is intended to free the entrepreneur entirely from the...