@misc{Pęk_Ryszard_Dylematy_2022, author={Pęk, Ryszard}, copyright={Copyright by CNS}, copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego sp. z o.o., Wrocław 2022}, address={Wrocław}, howpublished={online}, year={2022}, publisher={Wydawnictwo Uniwersytetu Wrocławskiego}, language={pol}, abstract={Proper determination of the principles of VAT taxation of tasks performed by public law entities due to the principles of VAT neutrality and proportionality is fundamental for the correct determination of which services and to what extent are subject to VAT, and also when a public law entity acts as a taxpayer of this tax. The scope of activities performed by public law entities and tasks delegated by statute, which are at the interface between public law and private law, as well as the acquisition of goods and services that can be used both for the purposes of taxable economic activity and for purposes other than economic activity, are the reason why an attempt to qualify tasks performed by bodies of public law, undertaken by administrative courts and the Court of Justice of the European Union, due to the existing interpretation dilemmas, requires each time an in-depth analysis of the scope of services provided or goods purchased.}, title={Dylematy orzecznicze związane z opodatkowaniem podatkiem od towarów i usług działalności prowadzonej przez podmioty prawa publicznego}, type={text}, keywords={public law entity, VAT taxpayer, VAT, economic activity, pre-coefficient}, }