Opodatkowanie sprzedaży detalicznej w Polsce a unijne przepisy o pomocy państwa

• Authors: Szydło Marek

Title variants

EN

Taxation of Retail Sale and EU Law on State Aid

• Languages of publication: PL

Abstracts

EN

The current allegations of the European Commission that Polish retail tax is a selective measure constituting state aid within the meaning of Article 107(1) of TFEU are entirely groundless. Such Commission’s claims infringe upon the tax autonomy (sovereignty) of Poland as an EU Member State in the field of shaping the basic parameters of taxes. It is recommended that European Commission should abstain in the future from encroaching upon the regulatory freedom of Member States in taxing specific kinds of activities and pursuing, in that way, legitimate fiscal and redistributive goals at national level.

• Publisher: Fundacja „Utriusque Iuris” i Uniwersytet Jagielloński
• Journal: Forum Prawnicze
• Year: 2017
• Issue: 1 (39)
• Pages: 3–20

Contributors

author

Szydło Marek

• Zakład Prawa Konkurencji i Regulacji Sektorowej na Wydziale Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego