Michał Toruński
The effects of the exchange of the properties between the Treasury and the city in the light of the Act on Tax on Goods and Services
Summary
The paper aims at presenting the problem of the effects of exchange of the properties between the Treasury and the city in the light of the Act on Tax on Goods and Services.
Firstly, it presents the selected aspects of regulations of Real Property Management Act and the Act on Powiat Self-government.
Furtherly, the article discusses the interpretation of the term ’transfer of the right to dispose of tangible property as an owner’. The paper presents the judgments of administrative courts as well as the views of a doctrine on that subject.
In brief, the core of the matter lies in answering the question whether the exchange of properties between the Treasury and the city may be considered as the supply of good in the light of the Act on Tax on Goods and Services.
The author comes to the conclusion that such exchange results in double taxation of the transaction, since we have here in fact two separate supplies of goods.