Jednostki organizacyjne niemające osobowości prawnej sektora finansów publicznych jako podatnicy VAT

• Authors: Tadeusz Oniśko

Title variants

EN

Financial Sector’s Organizational Entities Without Legal Personality as VAT Taxable Persons

Abstracts

EN

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.

• Publisher: Kancelaria Prezesa Rady Ministrów
• Journal: Przegląd Legislacyjny
• Year: 2015
• Issue: PL 1(91)
• Pages: 75-87

Contributors

author

Tadeusz Oniśko