Anna Karolak

Warsaw School of Economics

The Collegium of World Economy

ADAPTATION PROCESS OF A POLISH TAX LAW TO EUROPEAN UNION NORMS – HARMONIZATION OF A VALUE ADDED TAX

ABSTRACT. The aim of this article is to show a law tax harmonization process in a situation of a growing economic integration of member countries of European Union. In the article particular emphasis was laid on the course of a process of adapting Polish law system in the field of indirect taxes to the rules valid in the European Union. The reasoning of particular actions and negotiation moves were explained – both on Polish and European side.

The process is complex, long and difficult. However, there is a field for negotiations – The basis for the article were literature studies. Author is not the first one that is dealing with the subject. Literature in this matter is convergent in assessments and analysis of changes in case of tax harmonization. Most of authors, like Brzeziński, Głuchowski and Kosikowski [1998] or Kawecka-Wyrzykowska [2004] in their publications emphasize that the harmonization process is difficult and long. However it is inevitable to create conditions for the functioning of the common market in the EU. There are possibilities to negotiate unique solutions or transitory periods. Author concentrated on Value Added Tax (VAT) and all details concerning the process of its harmonization.

Received: February, 2011

1st Revision: March, 2011

Accepted: July, 2011

JEL Classification: H29

Keywords: harmonization, VAT, European Union, directive, transitory period, adaptation, negotiations.