OPODATKOWANIE USŁUG FINANSOWYCH - ASPEKTY PRAWNOPORÓWNAWCZE

Abstract

Harmonizing the Polish indirect tax regulations with the European Union law is one of the necessary conditions of our membership in this organization. The current Polish financial service market is inconsistent with the EU accepted standards. The article analyses the financial service taxation in Poland and suggests some possible ways of its improvement. The specific character of financial services in particular European countries is determined by a number o f conditions and therefore only common standards can be maintained. Financial services are becoming increasingly significant in the international markets and they gradually become also more popular with Polish business entities.