The Defining Elements of the Concept of Taxable Person under EU Law – Critical Appraisal with Special Reference to the Polish Concept of VAT Taxpayer
Digital Transformation and Technology Integration in Enterprise Management: 38ISM 2021
The analysis of the EU law and the case-law of the Court of Justice of the European Union (CJEU) resulted in the emergence of the essential defining characteristics of taxable persons under EU value added tax (VAT) rules. They were the starting point for conducting…