The following article is devoted to the issues related to the impossibility to accept a community/municipality – a beneficiary of tax – as a taxable entity. The discussed problem has arisen due to the practice of including municipalities among those entities which are subject to real property tax. Therefore, we are dealing with a situation in which a single entity is given a status of a taxpayer and a beneficiary of civil-law levies at the same time. Such situations cannot be accepted, and this line of thought complies with the law provisions, theory of law, and the attitudes of the representatives of fiscal law doctrine.
Mar 14, 2017
Mar 14, 2017
|Dualizm gmin – gmina jako podatnik i beneficjent tego samego podatku||Mar 14, 2017|
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