Home / Dz.U. 1994 nr 133 poz. 688
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.
Rozporządzenie Ministra Finansów z dnia 8 grudnia 1994 r. w sprawie wykonania przepisów ustawy o podatku od towarów i usług oraz o podatku akcyzowym.
Type
Regulation (Rozporządzenie)
Status
repealed (uchylony)
Announced
1994-12-08
Entry into force
1995-01-01
Texts
Keywords
packagingprawo celneimporttaxesdonationsforeign tradeTrust Fundsenergy sectorterritorial bodies of government administrationfood and nutritionsecuritiespersonal income taxprawo bankowetransport lawfairs and exhibitionspublications and editionstax offices and chamberseducation and upbringingscrap metalbudownictwo mieszkaniowefree customs areasfixed assetscorporate income taxnational defencedocumentsexcise taxtax on goods and servicesforeign exchange lawtourismPharmaceutical Meansroad transport and freight forwardingwyroby chemicznetax reliefsinvestmentsexportMetalsservicesrailways
Related acts
Repealing Acts (1)
Repealed Acts (5)
- Regulation of the Minister of Finance of March 30, 1994, amending the regulation on value added tax. · 1995-01-01
- Regulation of the Minister of Finance of December 29, 1993 amending the regulation on tax on goods and services. · 1995-01-01
- Regulation of the Minister of Finance of December 29, 1993 amending the regulation on the implementation of certain provisions of the Act on Tax on Goods and Services and Excise Duty. · 1995-01-01
- Regulation of the Minister of Finance of June 29, 1993, on the implementation of certain provisions of the law on value added tax and excise duty. · 1995-01-01
- Regulation of the Minister of Finance of May 12, 1993 on goods and services tax. · 1995-01-01
Amending Acts (1)
References (6)
- Law of 2 December 1994 - Foreign Exchange Law.
- Law of 7 July 1994 on the denomination of the zloty.
- 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.
Constitutional Tribunal Ruling (2)
Legal Basis (1)
Legal Basis from Art. (9)
- 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 pkt 1-3
- 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. 35 ust. 4
- 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. 50 pkt 1
- Act of January 8, 1993, on value added tax and excise tax. · art. 6 ust. 10
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of December 29, 1993 amending the regulation on tax on goods and services.
- Repealing Acts: Regulation of the Minister of Finance of May 12, 1993 on goods and services tax.
- Repealing Acts: Regulation of the Minister of Finance of June 29, 1993, on the implementation of certain provisions of the law on value added tax and excise duty.
- Repealing Acts: Regulation of the Minister of Finance of December 29, 1993 amending the regulation on the implementation of certain provisions of the Act on Tax on Goods and Services and Excise Duty.
- Repealing Acts: Regulation of the Minister of Finance of March 30, 1994, amending the regulation on value added tax.
- Repealed Acts: 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.
- Implementing Regulations: Act of January 8, 1993, on value added tax and excise tax.
- Amended 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.
- References: Judgment of the Constitutional Tribunal of 5 January 1998 - case file P.2/97.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of 5 January 1998 - case file P.2/97.
- Constitutional Tribunal Ruling for an Act: Judgment of the Constitutional Tribunal of 11 December 2001, case file no. SK. 16/2000.