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Article 2.

Whenever this Act mentions:

1)   the territory of the country - it shall mean the territory of the Republic of Poland, subject to Article 2a;

2)   Member State - it shall mean a Member State of the European Union;

3)   the territory of the European Union - it shall mean the territories of the Member States of the European Union, where that for the purpose of this Act:

a) the Principality of Monaco shall be treated as the territory of the French Republic, the Isle of Man shall be treated as the territory of the United Kingdom of Great Britain and Northern Ireland, the Sovereign Base Areas of Akrotiri and Dhekelia shall be treated as the territory of the Republic of Cyprus,

b) The following territories of individual Member States shall be treated as excluded from the territory of the European Union:

- the island of Heligoland, the territory of Buesingen - from the Federal Republic of Germany,

- Ceuta, Melilla, Canary Islands - from the Kingdom of Spain,

- Livigno, Campione d'Italia, the Italian waters of Lake Lugano – from Italian Republic,

- the French territories referred to in Article 349 and Article 355 paragraph 1 of the Treaty on the Functioning of the European Union - of the French Republic,

- Mount Athos – from the Hellenic Republic,

- Åland Islands - from the Republic of Finland,

- Channel Islands - from the United Kingdom of Great Britain and Northern Ireland,

c)      Gibraltar shall be treated as excluded from the territory of the European Union;

4)   the territory of a Member State - it shall mean the territory of the country owned by the European Union, subject to Article 2a;

5)   the territory of a third country - it shall mean the territory of a State that does form part of the European Union, subject to Articles 2a paragraphs 1 and 3;

5a)     Member State of consumption - mean the Member State in respect of which in accordance with Article 28k it is presumed that on its territory a supply of telecommunications, broadcasting or electronic services takes place;

6)   goods - it shall mean the things and their parts as well as all forms of energy;

7)   importation of goods - it shall mean that imports from a third country to European Union;

8)   exportation of goods - it shall mean the supply of goods dispatched or transported from the territory of the country outside the territory of the European Union by:

a) the supplier or on his behalf, or

b) the acquirer established outside the territory of the country or on its behalf, with the exception of the goods exported by the acquirer himself for the equipping and provisioning of pleasure and tourist boats and aircraft or other means of transport for private use

      - if the export of goods outside the European Union is confirmed by the customs office specified in the customs legislation;

9)   importation of services - it shall mean the supply of services whose recipient is taxable person referred to in Article 17 paragraph 1 section 4;

10) new means of transport - it shall mean the following means of transport used for transport of persons or goods:

a)          land vehicles powered with engine with cylinder capacity greater than 48 cubic centimetres or with a power greater than 7.2 kilowatts, if they have driven no more than 6,000 kilometres or if no more than 6 months have lapsed since they have entered service; the moment of entering service of a land vehicle shall be the date on which it was first registered for use in traffic or on which it was first subject to registration obligation for use in traffic, whichever occurred earlier; where the date of first registration of a land vehicle or the date on which subject to first registration cannot be determined, the moment the entry into service of such vehicle shall be deemed to be the date on which it was issued by the manufacturer to the original acquirer, or the date on which it was first used for demonstration purposes by the manufacturer.

b) vessels with a length greater than 7.5 meters, if they were not used for more than 100 hours working on the water or if no more than three months have passed from the moment of their entry into service, with the exception of ships, referred to in Article 83 paragraph 1 section 1; the moment of entry into service of a vessel shall be the date on which it was issued by the manufacturer to the original acquirer, or the date on which it was first used for demonstration purposes by the manufacturer.

c) aircraft with a maximum take-off weight greater than 1,550 kg, if not used for more than 40 working hours or no more than three months have passed since its entry into service, with the exception of aircraft referred to in Article 83 paragraph 1, section 6; the moment of entry into service of aircraft shall be the date on which it was issued by the manufacturer to the original acquirer, or the date on which it was first used for demonstration purposes by the manufacturer;

11) value added tax- it shall mean the value added tax levied on the territory of a Member State, except for the VAT levied by this Act; 

12) residential buildings - it shall mean a residential buildings classified in the Polish Classification of Construction in section 11;

13) tax office - it shall mean the tax office with jurisdiction for taxable person;

14)   the first occupation  - it shall mean putting into use, in the execution of taxable transactions, by the original acquirer or user of buildings, structures, or parts thereof, after they have been:

a)     constructed, or

b)     improved, where the expenditure incurred on the improvement within the meaning of the income tax regulations, constituted at least 30% of their initial value;

14a) constructing real estate - it shall mean constructing a building, structure or part thereof, or improvement thereof, within the meaning of the income tax regulations;

15)     agricultural activity - it shall mean plant and animal production, including seed production, nursery production, breeding and reproduction, vegetable production, ground and greenhouse and tunnel production, production of ornamental plants, cultivated mushrooms and fruit-growing, rearing, reading pedigree animals, birds and insects, and industrial or farm based livestock production, and rearing and breeding of fish and other aquatic organisms, as well as crops in greenhouses and heated tunnels, growing mushrooms and mycelium, growing plants „in vitro”, farm production poultry for slaughter and for laying eggs, keeping brooding facilities, rearing and breeding fur animals and laboratory rearing and breeding 

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