An economic activity of a commune and tax on goods and services
The commune is the basic unit of local government, implementing public tasks of various nature. In terms of non-authoritarian tasks, the commune manages its own assets and provides public services to residents. The commune’s activities are not economic activities under the Entrepreneurs’ Law. Howeve...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2023-06-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/PBPS/article/view/47507/37560 |
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| _version_ | 1850283171459891200 |
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| author | Małgorzata Cilak |
| author_facet | Małgorzata Cilak |
| author_sort | Małgorzata Cilak |
| collection | DOAJ |
| description | The commune is the basic unit of local government, implementing public tasks of various nature. In terms of non-authoritarian tasks, the commune manages its own assets and provides public services to residents. The commune’s activities are not economic activities under the Entrepreneurs’ Law. However, it may be a business activity under the Goods and Services Tax Act. This Act provides for the exclusion from VAT of commune activities undertaken by it as a public authority, while activities undertaken as a VAT payer are subject to this tax. The aim of the article is to examine, in the light or Article 15 of the Act on Tax on Goods and Services, Article 13 od the Eu Council Directive No 112/2006 on the common system of value added tax and the resulted case law, in the scope of which activities a commune acts as VAT payer. |
| format | Article |
| id | doaj-art-19ef65d7279a4e63901e8a050f9e6a1a |
| institution | OA Journals |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2023-06-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-19ef65d7279a4e63901e8a050f9e6a1a2025-08-20T01:47:49ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862023-06-01112557710.12775/PBPS.2023.009An economic activity of a commune and tax on goods and servicesMałgorzata Cilak0https://orcid.org/0000-0003-1429-8429Nicolaus Copernicus University in Toruń, PolandThe commune is the basic unit of local government, implementing public tasks of various nature. In terms of non-authoritarian tasks, the commune manages its own assets and provides public services to residents. The commune’s activities are not economic activities under the Entrepreneurs’ Law. However, it may be a business activity under the Goods and Services Tax Act. This Act provides for the exclusion from VAT of commune activities undertaken by it as a public authority, while activities undertaken as a VAT payer are subject to this tax. The aim of the article is to examine, in the light or Article 15 of the Act on Tax on Goods and Services, Article 13 od the Eu Council Directive No 112/2006 on the common system of value added tax and the resulted case law, in the scope of which activities a commune acts as VAT payer.https://apcz.umk.pl/PBPS/article/view/47507/37560communeeconomic activitytax on goods and servicesact on tax on goods and servicescouncil directive no 112/2006 on the common system of value added tax |
| spellingShingle | Małgorzata Cilak An economic activity of a commune and tax on goods and services Prawo Budżetowe Państwa i Samorządu commune economic activity tax on goods and services act on tax on goods and services council directive no 112/2006 on the common system of value added tax |
| title | An economic activity of a commune and tax on goods and services |
| title_full | An economic activity of a commune and tax on goods and services |
| title_fullStr | An economic activity of a commune and tax on goods and services |
| title_full_unstemmed | An economic activity of a commune and tax on goods and services |
| title_short | An economic activity of a commune and tax on goods and services |
| title_sort | economic activity of a commune and tax on goods and services |
| topic | commune economic activity tax on goods and services act on tax on goods and services council directive no 112/2006 on the common system of value added tax |
| url | https://apcz.umk.pl/PBPS/article/view/47507/37560 |
| work_keys_str_mv | AT małgorzatacilak aneconomicactivityofacommuneandtaxongoodsandservices AT małgorzatacilak economicactivityofacommuneandtaxongoodsandservices |