Home / Dz.U. 1995 nr 154 poz. 797
Order of the Minister of Finance of December 21, 1995 on the implementation of the provisions of the law on value added tax and excise tax.
Rozporządzenie Ministra Finansów z dnia 21 grudnia 1995 r. w sprawie wykonania przepisów ustawy o podatku od towarów i usług oraz o podatku akcyzowym.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1995-12-21
Entry into force
1996-02-01
Texts
Keywords
importextraction of mineralsnotary public officeexcise taxtax on goods and servicesroad transporttransport lawFinancial Economyadvocacymining lawlump-sum taxtax reliefsinternational agreementsinvestmentsMachinery and Equipmentscrap metalservicessecondary raw materialsfixed assets
Related acts
Repealing Acts (1)
Repealed Acts (12)
- Regulation of the Minister of Finance of January 10, 1995, amending the regulation on determining the lists of services subject to value added tax at a rate of 7%, services exempt from this tax, and goods and services to which tax exemptions do not apply. · 1996-01-01
- Regulation of the Minister of Finance of March 31, 1995, amending the regulation on the designation of lists of services subject to VAT at a rate of 7%, services exempt from this tax, and goods and services to which tax exemptions do not apply. · 1996-01-01
- Regulation of the Minister of Finance of January 11, 1994, on the determination of the lists of services subject to value added tax at a rate of 7%, services exempt from this tax, and goods and services to which tax exemptions do not apply. · 1996-01-01
- Regulation of the Minister of Finance of 30 November 1994 amending the regulation on determining lists of services subject to tax on goods and services at a rate of 7%, services exempt from this tax, and goods and services to which tax exemptions do not apply. · 1996-01-01
- Regulation of the Minister of Finance of August 24, 1994 on determining cases and principles for the refund of value added tax to entities purchasing (importing) goods financed from gratuitous foreign aid. · 1996-02-01
- Regulation of the Minister of Finance of April 8, 1994, on the refund of value added tax to taxpayers producing certain folk and artistic handicraft products. · 1996-02-01
- Regulation of the Minister of Finance of May 12, 1993 on the taxation of export and import of certain services with goods and services tax. · 1996-02-01
- Regulation of the Minister of Finance of 19 July 1995 on determining the cases and principles of refunding value added tax to entities prospecting or exploring mineral deposits and extracting minerals from deposits. · 1996-02-01
- Regulation of the Minister of Finance of May 31, 1995 on value added tax on international road transport performed in the territory of the Republic of Poland by certain taxpayers. · 1996-02-01
- Regulation of the Minister of Finance of March 31, 1995, amending the regulation on the implementation of the provisions of the Act on Tax on Goods and Services and Excise Duty. · 1996-02-01
- Regulation of the Minister of Finance of 8 December 1994 on the implementation of the provisions of the Law on Tax on Goods and Services and Excise Duty. · 1996-02-01
- Regulation of the Minister of Finance of October 28, 1994, amending the regulation on the taxation of export and import of certain services with value added tax. · 1996-02-01
Amending Acts (3)
- Regulation of the Minister of Finance of 23 August 1996 amending the regulation on the implementation of the provisions of the law on value added tax and excise duty. · 1996-09-14
- Regulation of the Minister of Finance of December 24, 1996, amending the regulation on the implementation of the provisions of the law on value added tax and excise duty. · 1997-01-01
- Regulation of the Minister of Finance of June 11, 1997, amending the regulation on the implementation of the provisions of the Act on Value Added Tax and Excise Duty. · 1997-06-18
References (10)
- Law of 2 December 1994 - Foreign Exchange Law.
- Announcement of the Minister of Finance of March 31, 1995, on the publication of annexes to the law on value added tax and excise tax, taking into account the nomenclature resulting from the Classification of Products and Services in the scope of services.
- Law of 15 February 1992 on corporate income tax.
- Law of September 27, 1991, on the principles of payment for medicines and sanitary articles.
- Law of July 26, 1991 on Personal Income Tax.
- Law of December 28, 1989 - Customs Law.
- Law of December 23, 1988, on economic activity.
- Law of June 17, 1966, on enforcement proceedings in administration.
- Law of 23 April 1964 - Civil Code.
- Law of 17 November 1964 - Code of Civil Procedure.
Constitutional Tribunal Ruling (5)
- Judgment of the Constitutional Tribunal of 6 January 2009 case file SK 22/06
- Judgment of the Constitutional Tribunal of July 2, 2003, case file P 27/02
- Judgment of the Constitutional Tribunal of October 29, 2002, case ref. P. 19/01.
- Judgment of the Constitutional Tribunal of 11 December 2001, case file no. SK. 16/2000.
- Judgment of the Constitutional Tribunal of 16 June 1998 case ref. U. 9/97.
Legal Basis (2)
Legal Basis from Art. (11)
- Act of January 8, 1993, on value added tax and excise tax. · art. 14 ust. 11
- Act of January 8, 1993, on value added tax and excise tax. · art. 21 ust. 9
- Act of January 8, 1993, on value added tax and excise tax. · art. 23
- Act of January 8, 1993, on value added tax and excise tax. · art. 24 ust. 2
- Act of January 8, 1993, on value added tax and excise tax. · art. 32 ust. 5
- Act of January 8, 1993, on value added tax and excise tax. · art. 39 ust. 2
- Act of January 8, 1993, on value added tax and excise tax. · art. 47
- Act of January 8, 1993, on value added tax and excise tax. · art. 5 ust. 5
- Act of January 8, 1993, on value added tax and excise tax. · art. 50
- Act of January 8, 1993, on value added tax and excise tax. · art. 6 ust. 10
- Law of December 19, 1980 on tax liabilities. · art. 9 pkt 1 i 2
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of May 31, 1995 on value added tax on international road transport performed in the territory of the Republic of Poland by certain taxpayers.
- Repealing Acts: Regulation of the Minister of Finance of May 12, 1993 on the taxation of export and import of certain services with goods and services tax.
- Repealing Acts: Regulation of the Minister of Finance of October 28, 1994, amending the regulation on the taxation of export and import of certain services with value added tax.
- Repealing Acts: Regulation of the Minister of Finance of 8 December 1994 on the implementation of the provisions of the Law on Tax on Goods and Services and Excise Duty.
- Repealing Acts: Regulation of the Minister of Finance of March 31, 1995, amending the regulation on the implementation of the provisions of the Act on Tax on Goods and Services and Excise Duty.
- Repealing Acts: Regulation of the Minister of Finance of 19 July 1995 on determining the cases and principles of refunding value added tax to entities prospecting or exploring mineral deposits and extracting minerals from deposits.
- Repealing Acts: Regulation of the Minister of Finance of April 8, 1994, on the refund of value added tax to taxpayers producing certain folk and artistic handicraft products.
- Repealing Acts: Regulation of the Minister of Finance of August 24, 1994 on determining cases and principles for the refund of value added tax to entities purchasing (importing) goods financed from gratuitous foreign aid.
- Repealing Acts: Regulation of the Minister of Finance of January 11, 1994, on the determination of the lists of services subject to value added tax at a rate of 7%, services exempt from this tax, and goods and services to which tax exemptions do not apply.
- Repealing Acts: Regulation of the Minister of Finance of 30 November 1994 amending the regulation on determining lists of services subject to tax on goods and services at a rate of 7%, services exempt from this tax, and goods and services to which tax exemptions do not apply.
- Repealing Acts: Regulation of the Minister of Finance of March 31, 1995, amending the regulation on the designation of lists of services subject to VAT at a rate of 7%, services exempt from this tax, and goods and services to which tax exemptions do not apply.
- Repealing Acts: Regulation of the Minister of Finance of January 10, 1995, amending the regulation on determining the lists of services subject to value added tax at a rate of 7%, services exempt from this tax, and goods and services to which tax exemptions do not apply.
- Repealed Acts: Regulation of the Minister of Finance of December 15, 1997, on the implementation of certain provisions of the Act on Value Added Tax and Excise Duty.
- Implementing Regulations: Act of January 8, 1993, on value added tax and excise tax.
- Implementing Regulations: Law of December 19, 1980 on tax liabilities.
- Amended Acts: Regulation of the Minister of Finance of June 11, 1997, amending the regulation on the implementation of the provisions of the Act on Value Added Tax and Excise Duty.
- Amended Acts: Regulation of the Minister of Finance of December 24, 1996, amending the regulation on the implementation of the provisions of the law on value added tax and excise duty.
- Amended Acts: Regulation of the Minister of Finance of 23 August 1996 amending the regulation on the implementation of the provisions of the law on value added tax and excise duty.
- References: Judgment of the Constitutional Tribunal of 5 January 1998 - case file P.2/97.
- References: Judgment of the Constitutional Tribunal of 16 June 1998 case ref. U. 9/97.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of 16 June 1998 case ref. U. 9/97.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of July 2, 2003, case file P 27/02
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of 6 January 2009 case file SK 22/06
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of October 29, 2002, case ref. P. 19/01.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of 11 December 2001, case file no. SK. 16/2000.