Menedżer jako podatnik podatku od towarów i usług – analiza w świetle interpretacji organów podatkowych oraz orzecznictwa sądów administracyjnych
Manager as a Taxpayer of Tax on Goods and Services – Analysis in the Light of Interpretations of Tax Authorities and Judicial Decisions of Administrative Courts

Summary/Abstract: The aim of this study is to analyze the manager as a taxpayer of goods and services tax due to divergent judicial decisions and interpretations of tax authorities. The considerations are centered around Article 15 § 3 Item 3 of the Act on tax on goods and services, which shows that for the self-employed activity is not considered an activity, if for the performance of these activities, the person ordering the performance is bound by legal ties with the contracted actions for the conditions of performing these activities, remuneration, and responsibility for performing these activities towards third parties. After analyzing the interpretation of tax authorities and the case law of administrative courts, the author indicates that only some minor changes in managerial contracts may decide on a different settlement in the field of taxation.

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