TY - JOUR
TI - Freedom of Economic Activity and Tax Status of a Commune
AU - Koralewski, Michał
TI - Freedom of Economic Activity and Tax Status of a Commune
AB - 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.
VL - 2016
IS - Issue 2 (2)/2016
PY - 2016
C1 - 2299-6834
SP - 39
EP - 52
UR - https://ejournals.eu/en/journal/financial-law-review/article/freedom-of-economic-activity-and-tax-status-of-a-commune
KW - tax status of a commune
KW - limits of freedom of economic activity
KW - spheres of imperium and dominium of a commune
KW - goods and services tax