Tax liability in tax on goods and services – analysis against the background of general tax law

Abstract

In this article it has been proved that a tax liability in tax on goods and services arises at the end of the settlement period and that implemented tax liability model corresponds to the concept of formal tax choice. It can also be made after the expiry of the tax payment deadline, up to the delivery of the tax decision. When issuing decision, the tax authority should assign input tax to the earliest period in which deduction became legally possible.

Keywords

• tax on goods and services
• tax liability
• input tax
• output vat