Artykuły archiwalne
https://orcid.org/0000-0002-9527-966X
“SPZOZ” AS AN ENTREPRENEUR IN TAX LAW
The article presents the jurisprudence of the administrative courts in the case of an entrepreneur status of “SPZOZ” in tax law. Healthcare Institutions Law implemented asolution which assumes that an “SPZOZ” is not an entrepreneur. The question is whether the administrative courts properly interpret the regulation that an “SPZOZ” is not an entrepreneur in tax law.
English
Język Polski