Opinia prawna na temat statusu zakładu aktywizacji zawodowej w prawie podatkowym
From the analysis presented in this opinion it is possible to assume that the supported employment enterprise, created by a local self‑government authority, which operates in the form of budgetary entity and is a taxpayer on the property in its possession. The author presents a view according to which the municipality is the organizer of that enterprise which is operated by a self‑government budgetary entity. It was also claimed that the self‑government budgetary entity, as the operator of supported employment enterprise, is required to transfer payments to the latter. In contrast, the municipality is the entity entitled to receive compensation for lost tax revenue, resulting from the real estate tax exemption, regardless of whether it is also the organizer of the supported employment enterprise which is entitled to that exemption.
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