On May 1, 2004, Poland joined the structures of the European Union. The practical “disappearance” of queues of trucks waiting for customs clearance at border crossings leading to the Czech Republic or Germany became a symbol of the benefits brought by the integration taking place on our continent. At the same time, legislation was adapted to the requirements of the European Union, with some acts being created from scratch. In particular, the Act on Tax on Goods and Services (VAT), which entered into force on the day our country joined the EU structures, should be mentioned here.
The new conditions for performing and taxing transport services opened up new development prospects for entrepreneurs in the transport industry. Therefore, it was with some surprise that signals were received about the threat posed to domestic transport companies in border zones by unfair competition from carriers from neighboring countries. According to carriers, the practice of unfair competition is linked to the imperfection of the VAT taxation system for transport services performed in our country by carriers from neighboring countries.
The article comes from the magazine “Logistyka” No. 5/2005.