Konsekwencje ustalania stawki podatku VAT przez zamawiającego w postępowaniu o udzielenie zamówienia publicznego
The Consequences of Deciding of VAT Rate by Purchaser in Public Procurment

Summary/Abstract: Purpose – The purpose of the paper is pointing the risks emerging of public procurement legal regulations levying the duty of determining VAT rate on awarding entity. Design/methodology/approach – In paper we have used literature and legal acts analysis. Findings – The analysis shows, that the solutions valid in Poland cause negative consequences, as serious risk for the economic operators; the regulations are in contrary with principle of trust in state bodies. Originality/value – The originality of research is analysing the problem that has not been analysed yet and formulating the proposals of legal solutions, that would allow to avoid negative consequences of determining VAT rate by awarding entity.

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