Rozbudowa przez gminę infrastruktury transportowej a sytuacja prawnopodatkowa gminy w podatku do towarów i usług — wybrane problemy
The Commune’s Expansion of Transport Infrastructure and the Tax Law Situations of the Commune in the Tax on Goods and Services — Selected Problems

Summary/Abstract: The study indicates selected problems in the process of applying tax law to determine the legal and tax status of a commune as a payer of tax on goods and services. Despite Poland’s twenty years of membership in the European Union, the Polish legislator failed to properly implement the provisions of Directive 112 regarding the classification of a public law entity as a payer of tax on goods and services. Using the example of the commune’s expansion of transport infrastructure, the author points to selected problems in the process of applying tax law.

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