Związek metropolitalny jako bierny podmiot podatku — uwagi de lege lata i postulaty de lege ferenda
The Metropolitan Association as a Passive Taxpayer - Remarks de Lege Lata and Postulates de Lege Ferenda

Summary/Abstract: The legal position of a metropolitan association is not sufficiently regulated in Polish tax law. Perhaps the reason for this is the fact that there is only one metropolitan association in Poland - the Upper Silesian and Zagłębie Metropolis. However, for years, draft laws have been drawn up to establish new metropolitan associations. Hence, there is a noticeable need to determine the legal and tax status of a metropolitan association on the basis of specific tax law. The lack of an adequate legal and tax regulation concerning metropolitan associations causes a state of legal uncertainty that should have been eliminated by the legislator long ago. The paper formulates de lege lata remarks and postulates de lege ferenda in the presented scope on the grounds of value added tax, excise tax and corporate income tax, based on a dogmatic and legal analysis.

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