Freedom of Economic Activity and Tax Status of a Commune

Authors

  • Michał Koralewski University of Gdańsk

Keywords:

tax status of a commune, limits of freedom of economic activity, spheres of imperium and dominium of a commune, goods and services tax

Abstract

This article is about permissible economic activity of a commune with special emphasis on the principles of taxation of individual actions taken by such a body. The basic thesis of this study is that recognition of a commune as the payer of goods and services tax is possible only to the extent of activities it undertakes within the scope of dominium, not imperium. The confirmation of that thesis is sought in historical and axiological considerations about economic freedom and also the analysis of legal framework for the activity of a commune. Moreover, the article provides an overview of practical problems related to taxation of communes.

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References

R. Biskup, Wolność gospodarcza w wymiarze podmiotowym, Lublin 2011.

H. Gronkiewicz-Waltz, Krzysztof Jaroszyński, Europeizacja publicznego prawa gospodarczego, Warszawa 2011.

A. Kość, Podstawy filozofii prawa, Lublin 2005.

B. Szlachta, Władza, wolność, prawo. Wybór tekstów z historii doktryn politycznych dla studiujących prawo, nauki polityczne i filozofię, Kraków 1994.

M. Zdyb, Działalność gospodarcza i publiczne prawo gospodarcze, Kraków 2001.

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Published

26.06.2016

How to Cite

Koralewski, M. (2016). Freedom of Economic Activity and Tax Status of a Commune. Financial Law Review, 1(2), 39–52. Retrieved from https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/938

Issue

Vol. 1 No. 2 (2016)

Section

Articles

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