Traktat akcesyjny

[Gość: awalk]

Here is the link: www1.gazeta.pl/ue/0,42724,0.html
It is an interesting document. Here is what I've found after 5 mins of
reading. The exemption from VAT based on annual turnover in Poland is 10000
the lowest. I have always said we have the highest taxes in the World and get
nothing in return. One might also wonder about the competetiveness of Polish
companies in these circumstances etc. Well enjoy



AA 16/03 – Act/Annex II/en 8
(a) the following Article is added after Article 24:
"Article 24 bis
In implementing Article 24(2) to (6), the following Member States may grant
an exemption
from value added tax to taxable persons whose annual turnover is less than
the equivalent in
national currency of:
– in the Czech Republic: EUR 35 000;
– in Estonia: EUR 16 000;
MD 127/12/02 REV 12
– in Cyprus: EUR 15 600;
– in Latvia: EUR 17 200;
– in Lithuania: EUR 29 000;
– in Hungary: EUR 35 000;
– in Malta: EUR 37 000when the economic activity consists principally in the
supply of
goods, EUR 24 300 when the economic activity consists principally in the
supply of
services with a low value added (high inputs), and EUR 14 600 in other cases,
namely
service providers with a high value added (low inputs);
– in Poland: EUR 10 000;
– in Slovenia: EUR 25 000;
– in Slovakia: EUR 35 000.
Such exemptions shall not have any effect on own resources for which the
basis of assessment
will have to be re-established in accordance with Council Regulation (EEC,
Euratom)
No 1553/89 1 on the definitive uniform arrangements for the collection of own
resources
accruing from value added tax.";