@misc{Andruszko_Mateusz_Podatkowy_2021,
 author={Andruszko, Mateusz},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2021},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={This article is about Regulation (UE) 2020/1503, the first European legal act, which regulates social lending subject. The article describes tax part of the Regulation. The most important responsibility for tax law included in the Regulation is information responsibility. Information responsibility is direct to crowdfunding service provider. Author describes and analyzes elements which should include information responsibility transmits to the competent authority. The analyze is concentrating at the information responsibility, the author describes the elements of information responsibility. Information responsibility should be consider as responsibility to transmit some necessary information or information which include consequences for tax law.},
 type={text},
 title={Podatkowy aspekt obowiązku informacyjnego w świetle art. 16 Rozporządzenia Parlamentu Europejskiego i Rady UE 2020/1503},
 doi={https://doi.org/10.34616/149354},
 keywords={tax law, European Union law, social lending, information obligation, Regulation 2020/1503, tax residence, supervisory authority, exchange of information},
}