Kursy walut w świetle ustawy o podatku od towarów i usług oraz projektowanych na 2013 r. zmian w ustawie
Streszczenie
The article is devoted to exchange rates of foreign currencies used in VAT for the determination
of tax base of taxable activities and due tax, according to the regulations binding in 2012 and
amendments to the act planned for 2013. The study concentrates on the analysis of the opinions of
the Ministry of Finance expressed in individual tax interpretations concerning exchange rates of
foreign currencies in Intra-community acquisition of goods and delivery of goods or services, where
goods or services are acquired by domestic taxpayers, in the context of theses resulting from the judicature
of administrative courts and the doctrine. The attention has also been paid to the incompatibility
of some regulations of the act on VAT with regulations of Directive 2006/112/EC, including
the ones concerning exchange rates of foreign currencies.