Opinia prawna w sprawie propozycji zmian w ustawie o podatku od towarów i usług zgłoszonych przez Urząd Marszałkowski Województwa Dolnośląskiego
Journal Title: Zeszyty Prawnicze Biura Analiz Sejmowych - Year 2016, Vol 50, Issue 2
Abstract
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.
Authors and Affiliations
Henryk Dzwonkowski
Keywords
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