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Alternative title:

“SPZOZ” as an entrepreneur in tax law

ORCID:

0000-0002-9527-966X

Subject and Keywords:

jurisprudence of the administrative courts   entrepreneur   tax law   medical entity

Description:

Tyt. tomu: Przedsiębiorca w społecznej gospodarce rynkowej. Trybunały, sądy, wolność gospodarcza

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.

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2015

Date copyrighted:

2015

Resource Type:

text

Identifier:

ISSN 0137-1134

Language:

pol   eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3695. Przegląd Prawa i Administracji 2015, 103, s. 207-218

Is version of:

Czasopisma Naukowe w Sieci

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 Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.