Działalność pożytku publicznego jako działalność gospodarcza w systemie podatku od towarów i usług
Public benefit activity as economic activity in the context of value-added tax

Author(s): Jakub Balmowski
Subject(s): Law on Economics, Public Finances, EU-Legislation
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: public benefit activity; economic activity; value-added tax
Summary/Abstract: The study addresses the issue of taxation of public benefit activities under the value added tax (VAT) system. In particular, the taxation of subsidies granted from public funds appears problematic, as it creates significant disparities depending on whether an organization is an active VAT taxpayer or not. The analysis suggests that it would be reasonable to introduce an exemption for the supply of goods or services whose cost is covered by such subsidies. However, this change would need to be implemented at the European Union level due to the harmonization of VAT regulations across member states.

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