Michał Brudziński
Taxation of value added tax in the case of self-governmental budgetary units in the light of the case law of Polish administrative courts and the Court of Justice of the European Union
Summary
The study is an attempt to resolve the issue which appeared in the jurisprudence of Polish administrative courts and which relates to tax law status of self-governmental budgetary units. Author tries to answer the question arousing controversy: whether the self-governmental budgetary units may be regarded as a taxpayer of value added tax on the basis of Polish tax law. For this purpose he makes a legal interpretation of the concept of independence in carrying out the business and which concept is a necessary condition to qualify the particular entity as a taxpayer of value added tax. Then author examines the legal status of self-governmental budgetary units that results from the Polish legal system. The analysis covers the following legal institutions: legal capacity, formation and transformation of self-governmental budgetary units, termination of the legal existence of these units, statute, use of their property, management, budgetary connection with the self-governmental units and the tax exemption. At the end of this essay author makes sui generis subsumption of legal status of self-governmental budgetary units to the concept of independence in carrying out the business which allows to solve the issue raised in topic by adopting that self-governmental budgetary units are not sufficiently independent and therefore cannot be regarded as taxpayer of value added tax.