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.
The aim of this article is to present competences of a voivode, who is one of the local public administration bodies, in relation to specific subjects — medical subjects. These competences are considered against the background of regulations of states of emergency. Furthermore, the article undertakes the analyses of competences of a voivode, which are related to Healthcare Institutions Law.
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