Pojęcie przedsiębiorstwa i zorganizowanej części przedsiębiorstwa na gruncie prawa podatkowego
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Date
2014-06
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Europejskie Stowarzyszenie Studentów Prawa ELSA Poznań
Title alternative
The concept of an enterprise and the concept of an organized part of an enterprise in Polish tax legislation
Abstract
The purpose of this study was a presentation of the concept of an enterprise and the concept of an organized part of an enterprise in Polish tax legislation. The study focused on The Personal Income Tax Act, The Corporate Income Tax Act, The Goods and Services
Tax Act and The Tax on Civil Law Transactions Act. An interpretation of the aforementioned
concepts in the jurisdiction of Polish courts was also presented. Furthermore, another aim was to look at the concept of an enterprise and the concept of an organized part of an enterprise from the point of view of European Union law. The study also tried
to answer the question of whether The Goods and Services Tax Act and The Tax on Civil Law Transactions Act are compatible with European Union law
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Keywords
Financial law, concept of an enterprise, the concept of an organized part of an enterprise
Citation
Adam Mickiewicz University Law Review, vol. 3, 2014, s. 135-150