Home / Dz.U. 1997 nr 156 poz. 1024
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.
Rozporządzenie Ministra Finansów z dnia 15 grudnia 1997 r. w sprawie wykonywania niektórych przepisów ustawy o podatku od towarów i usług oraz o podatku akcyzowym.
Type
Regulation (Rozporządzenie)
Status
declared repealed (uznany za uchylony)
Announced
1997-12-15
Entry into force
1998-01-01
Texts
Keywords
food and nutritiongoldexcise taxtax on goods and servicessaleroad transportTax Ordinancetax reliefsinvestmentsMachinery and Equipmentscrap metalMetalsservicesAccountinginternational transport
Related acts
Repealed Acts (4)
- 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. · 1998-01-01
- 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. · 1998-01-01
- 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. · 1998-01-01
- 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. · 1998-01-01
Amending Acts (1)
References (8)
- Law of 21 August 1997 on Real Estate Management.
- 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 October 19, 1991 on the management of agricultural real estate of the State Treasury
- Law of 20 December 1990 on farmers' social insurance.
- Law of December 23, 1988, on economic activity.
- Law of July 28, 1983, on inheritance and gift tax.
- Law of June 17, 1966, on enforcement proceedings in administration.
- Law of 23 April 1964 - Civil Code.
Constitutional Tribunal Ruling (2)
Legal Basis (2)
Legal Basis from Art. (11)
- Law of August 29, 1997 - Tax Ordinance. · art. 25 pkt 1
- 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
Repeals Resulting From (1)
Acts referring to this act
- Repealing 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.
- Repealing 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.
- Repealing 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.
- Repealing 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.
- Acts Declared Repealed: Law of 20 May 1999 amending the Law 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 August 29, 1997 - Tax Ordinance.
- Amended Acts: Regulation of the Minister of Finance of December 10, 1998, amending the regulation on the implementation of certain provisions of the Act on Value Added Tax and Excise Duty.
- 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 27 July 2004, case file SK 9/03