Podmiotowość podatkowa samorządowego zakładu budżetowego, wykonującego zadania własne jednostki samorządu terytorialnego
THE SUBJECTIVITY OF THE LOCAL GOVERNMENT FISCAL BUDGETARY ESTABLISHMENT, CARRYING OUT ACTIVITIES IN THE ENTITY OF LOCAL GOVERNMENT
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This paper presents the legal entity of local government budgetary establishment, carrying out activities in the entity of local government public utility of municipal economy. Is there an organizational unit without legal personality, engaged in this area business activity, referred to in art. Paragraph 15. 2 of the Act on tax on goods and services (hereinafter: u.p.t.u.), and therefore whether the subjectivity of the VAT tax is distinct from the local government unit that created it. The subject of dispute is whether local government budgetary establishment, may be self liable to VAT in relation to forming it a local government unit, and whether carried on by it’s own responsibilities of local government, are the subject to VAT. Local Government financial company doing the activities of their local government units of general interest in the field of public utilities, is an organizational unit without legal personality, engaged in the business of self-referred. In Article 15 paragraph. 2 u.p.t.u. and, therefore, is the subjectivity VAT tax separate from the local government that created it. It is worth noting that the Act on tax on goods and services of 2004 defines a taxpayer as any entity, regardless of its legal form, which operates alone, regardless of the purpose and result of such activities. It should be remembered that the provisions of u.p.t.u. for his own use, define the concept of business of the taxpayer’s VAT. So you can not identify economic activity within the meaning of u.p.t.u. with business from the business law. Taxpayer can be in principle any independent legal entity, regardless of its legal form. A taxable entity will be only for the taxable transactions carried out within the business. Performing certain activities – non delivery of goods or the provision of services – which have no place in a business context, it is not acting as a taxpayer and as a consequence – these activities are not taxable. Excluding from the structure of budgetary establishment it creates local government, which allows for recognition as an independent entity from the VAT, the realization of their own activities of this unit through its budgetary establishment does not create between the parties of such a legal relationship under which the reciprocal performance, allowing on the taxation of VAT. There is no doubt that the plant does not budget for municipal services local government, but acts on its behalf as its separate organizational unit performing its own tasks, which is beyond the subject matter of art. 8 u.p.t.u. Realization by local government budgetary establishment’s own activities it creates a local government unit of general interest in the field of public utilities, not a benefit (within the meaning of service. 8 u.p.t.u.) subject to VAT in between these entities, which does not exclude the taxable amount of benefits paid to third parties (consumer activities in the field of public utilities).
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