Dyskusyjne aspekty zakresu zwolnienia od podatku od towarów i usług opieki szpitalnej
Discussable aspects of the scope of exemption from tax on goods and services for hospital care

Summary/Abstract: The provisions on tax exemptions in the tax on goods and services pose a lot of interpretation problems. The reason is the complexity of the economic matter that is affected by tax law. The article is devoted to the issue of exemption from tax on goods and services for activities that are strictly related to hospital or medical care, or may even be considered to be used to prevent, preserve, save, restore and improve health, but are not strictly therapeutic or caring activities.

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