Zasada neutralności VAT w organizacjach pożytku publicznego
The VAT neutrality principle in public benefit organisations

Author(s): Sławomir Owczarczuk
Subject(s): Law on Economics, Public Finances, EU-Legislation
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: tax law; VAT neutrality principle; public benefit activities
Summary/Abstract: The aim of the text is to answer the question of whether and how the principle of VAT neutrality is implemented in the activities of public benefit organisations (PBOs). Neutrality is one of the fundamental principles of value added tax and should be respected to the extent that it does not violate the conditions of competition and does not influence the decisions of entities present on the common market. De lege lata, respecting the principle of VAT neutrality in the activities of PBO requires their cases to be decided in accordance with the principle in dubio pro tributario. De lege ferenda, legislative changes at the EU level are necessary.

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