rozporządzenie Ministra Finansów z dnia 4 grudnia 2014 r. w sprawie wniosków o zwrot podatku od wartości dodanej naliczonego w innym niż Rzeczpospolita Polska pańtwie członkowskim Unii Europejskiej

This regulation outlines the procedures for submitting claims to get a refund of Value Added Tax (VAT) paid in another EU country. It ensures a consistent process for businesses operating across borders within the European Union. It affects businesses that incur VAT expenses in EU member states other than Poland and wish to reclaim these costs. The regulation details the necessary documentation and steps for filing these refund applications.