Neutralność podatku od towarów i usług w gminie
VAT Neutrality in Community

Summary/Abstract: Purpose – the aim of the article is to present the problems of the functioning of the municipal or-ganizational units in the Polish VAT system in the context of the fundamental principles of this system - the principle of neutrality and the associated rules called as right to deduct. Design/Methodology/Approach – crit-ical analysis of the literature review, the study of source documents. Findings – implementation of the princi-ple of neutrality of VAT is to create such legislative solutions to the taxpayer could deduct input tax is part of expenditures made in connection with the activities taxed. In the case of municipalities it is quite important that the exclusion of the principle of neutrality causes unreasonable, excessive taxation community uses the services provided by municipal entities if these services are subject to VAT. Meanwhile, the tax office refuses to municipalities to deduct VAT included in the investments used for taxable activities. Only winning the dis-pute of the City of Wrocław caused a change in the approach of the tax authorities to this issue. But still to solve many issues related to the proper application of the principle of neutrality of VAT by the municipality

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