Freedom of Economic Activity and Tax Status of a Commune

Koralewski Michał ()
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Koralewski Michał: PhD student at the Faculty of Law and Administration, University of Gdańsk

Financial Law Review, 2016, vol. 1, issue 2, 39-52

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.

Keywords: tax status of a commune; limits of freedom of economic activity; spheres of imperium and dominium of a commune; goods and services tax (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:finlaw:v:1:y:2016:i:2:p:39-52:n:3

DOI: 10.1515/flr-2016-0009

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