@misc{Raduła_Michał_SPZOZ_2015,
 author={Raduła, Michał},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2015},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={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.},
 title={SPZOZ jako przedsiębiorca w prawie podatkowym — refleksja w świetle orzecznictwa},
 type={text},
 keywords={jurisprudence of the administrative courts, entrepreneur, tax law, medical entity},
}