PL EN


2016 | 2(50) | 217–227
Article title

Opinia prawna w sprawie propozycji zmian w ustawie o podatku od towarów i usług zgłoszonych przez Urząd Marszałkowski Województwa Dolnośląskiego

Content
Title variants
EN
Legal opinion on the proposed amendments to the Act on tax on goods and services submitted by the Office of the Governor of Lower Silesia Voivodship
Languages of publication
PL
Abstracts
EN
The article provides an analysis of the justifiability of amending the Goods and Services Tax Act in response to the judgment of the Court of Justice of the European Union and the resolution of the Supreme Administrative Court, which concerned the recognition of municipal budgetary entities (local and regional budgetary establishments) as a VAT taxpayer. The author states that since the ECJ and national judicial authorities unanimously refuse to award to these entities the status of a taxable person., there is no need to amend the provisions in question.
Year
Issue
Pages
217–227
Physical description
Contributors
  • Doktor hab. nauk prawnych, profesor Uniwersytetu Łódzkiego, ekspert ds. legislacji BAS; , hdzwonkowski@poltax.pl
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-4874bb80-4528-4e41-a35f-512abc077f67
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.