Opracowanie zawiera analizę najważniejszych aspektów związanych z opodatkowaniem podatkiem od towarów i usług robót budowlanych i obrotu nieruchomościami, z uwzględnieniem rozstrzygnięć sądów administracyjnych oraz interpretacji indywidualnych. Autorka wyraża własne poglądy i niejednokrotnie poddaje krytyce sposób interpretowania prawa przez przedstawicieli administracji podatkowej, a także sądy administracyjne. Przedstawienie interpretacji indywidualnych i rozstrzygnięć sądów niezależnie od własnej, autorskiej oceny pozwoli czytelnikowi w znacznym stopniu ograniczyć niepewność co do sposobu interpretowania prawa przez władze administracyjne i sądownicze.

W publikacji omówiono m.in.:

zasady opodatkowania dostawy nieruchomości,

zagadnienia związane z budownictwem objętym społecznym programem mieszkaniowym,

moment powstania obowiązku podatkowego,

opodatkowanie usług transgranicznych,

prawo do obniżenia podatku należnego o podatek naliczony,

zasady dokumentowania transakcji,

zagadnienia związane z odszkodowaniem w trakcie trwania procesu budowlanego.

Adresaci:

Książka przeznaczona jest dla pracowników działów finansowych i księgowych, przedsiębiorców prowadzących działalność w branży budowlanej oraz w obrocie nieruchomościami. Będzie również pomocnym źródłem dla radców prawnych, doradców i konsultantów podatkowych, a także urzędników administracji podatkowej.

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