Jednostki organizacyjne niemające osobowości prawnej sektora finansów publicznych jako podatnicy VAT
Financial Sector’s Organizational Entities Without Legal Personality as VAT Taxable Persons
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The main aim of this dissertation is to examine the possibility to treat subordinate entities (organizational entities without legal personality) as taxable persons within the meaning of Article 9 of the Council Directive 2006/112/EC of 28 November 2006 on the Common System of Value Added Tax (OJ 2006 L 347, p. 1). According to the settled case-law of Polish administrative courts, some of the local government subordinate entities may be treated as taxable persons while others cannot. Court of Justice of the European Union held that a branch of a company cannot be treated as a legal entity distinct from the company it forms part of and thus constitutes a single taxable person. The dissertation seeks to examine whether Court of Justice’s view may be relied upon as a standard for the treatment of all subordinate entities, no matter they form part of a company, state or a local government. Finally, the work seeks to set out the rules which could help to ascertain the treatment of subordinate entities (organizational entities without legal personality) as taxable persons.
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