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PL EN

Journal

Przegląd Prawa i Administracji

2015 | 103 | 207-218

Article title

SPZOZ jako przedsiębiorca w prawie podatkowym — refleksja w świetle orzecznictwa

Authors

Michał Raduła

Selected contents from this journal

Title variants

EN
“SPZOZ” AS AN ENTREPRENEUR IN TAX LAW

Languages of publication

PL

Abstracts

EN
The article presents the jurisprudence of the administrative courts in the case of an entrepreneur status of “SPZOZ” in tax law. Healthcare Institutions Law implemented asolution which assumes that an “SPZOZ” is not an entrepreneur. The question is whether the administrative courts properly interpret the regulation that an “SPZOZ” is not an entrepreneur in tax law.

Keywords

Publisher

Wydawnictwo Uniwersytetu Wroclawskiego

Journal

Przegląd Prawa i Administracji

Year

2015

Volume

103

Pages

207-218

Physical description

Contributors

author
Michał Raduła
  • Uniwersytet Wrocławski

References

Document Type

Publication order reference

Identifiers

YADDA identifier

bwmeta1.element.desklight-0d4f2722-16fe-4a53-9036-3e67901448a8
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