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Title:

Władcze i niewładcze działania gminy jako kryterium opodatkowania podatkiem od towarów i usług

Alternative title:

The imperious and non imperious actions of the municipality as a criterion of the value-added taxation

Creator:

Nita, Adam

Subject and Keywords:

imperious and non imperious actions of the municipality   value-added tax

Abstract:

The article analyzes the imperious and non imperious actions of themunicipality as a criterion of the value-added taxation. The authoremphasizes that the separation of these two spheres of the municipality activities is important due to the regulations shaping the construction ofthe value added tax. Therefore, in the article theoretical and normativeconsiderations were based on the imperious and non imperious activitiesof the municipality, tax consequences of the dual nature of legal relationsof the municipality – aspect of the value-added tax, as well as inconsistencyof the EU and national legal regulations – manifestations and proposalsfor solving the problem

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Contributor:

Miemiec, Wiesława. Red.   Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2018

Identifier:

ISSN 2544-8382

Language:

pol

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 1/2018, s. 47-61

Is part of:

Kwatalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski