{"id":3970,"date":"2024-12-30T14:36:07","date_gmt":"2024-12-30T13:36:07","guid":{"rendered":"https:\/\/ewspa.edu.pl\/e-czasopismo\/nr-4-2024\/obowiazki-sprzedawcy-w-ramach-sys-temu-tax-free-zperspektywy-prawa-unii-europejskiej-i-prawa-krajowego\/"},"modified":"2025-01-13T16:00:26","modified_gmt":"2025-01-13T15:00:26","slug":"obowiazki-sprzedawcy-w-ramach-sys-temu-tax-free-zperspektywy-prawa-unii-europejskiej-i-prawa-krajowego","status":"publish","type":"e-czasopismo","link":"https:\/\/ewspa.edu.pl\/en\/e-czasopismo\/nr-4-2024\/obowiazki-sprzedawcy-w-ramach-sys-temu-tax-free-zperspektywy-prawa-unii-europejskiej-i-prawa-krajowego\/","title":{"rendered":"Obligations of the Seller Under the TAX FREE System from the Perspective of European Union and National Law"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Abstract<\/h3>\n\n\n\n<p>The article concerns the obligations of the seller under the TAX FREE system. The author presents an opinion that they do not include verification of the traveller with respect to the purpose, frequency and destination of goods purchased under the traveller tax refund procedure referred to in Article 126\u2013130 of the Act on Goods and Services Tax (VAT). The seller does not have any legal instruments in this respect, in particular no obligation to take any action in this regard. He is also not authorised in this respect, and his role is limited to exercising due diligence, without the possibility of taking any authoritative actions with respect to the traveller. The seller may consider that a person does not meet the conditions for recognition as a traveller, and in such a case Articles 126\u2013130 of the Act on Goods and Services Tax (VAT) do not apply. The assessment in this respect may be based on the traveller\u2019s behaviour, but the seller may not oblige the traveller to provide information on the purpose of the transaction and the destination of the goods purchased.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">References<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Bartosiewicz A., VAT. Komentarz, Warszawa 2024.\u00a0<a href=\"https:\/\/scholar.google.com\/scholar?as_q=%22Bartosiewicz%20A.,%20VAT.%20Komentarz,%20Warszawa%202024.%22\" target=\"_blank\" rel=\"noreferrer noopener\">[Google Scholar]<\/a><\/li>\n\n\n\n<li>Dyrektywa VAT. Polska perspektywa. Komentarz, red. R. Namys\u0142owski, D. 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