Centralizacja rozliczeń VAT w jednostkach samorządu terytorialnego – wybrane problemy
Centralization of VAT settlements in local government units – selected issues

Summary/Abstract: The article concerns the character of functioning of VAT in local government units. The aim of the study is to identify principal problems related to interpretation and application of tax law provisions in the field of centralized VAT settlements in these units. The article points out the most vital consequences for the local government units arising from the change of VAT settlement system in relation to a landmark verdict by the Court of Justice of the European Union (case of commune of Wrocław). The method of literature study was employed alongside the analysis of legal regulations and the case study of judicial decisions of both domestic and European Union courts.

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