@misc{Nita_Adam_Władcze_2018,
 author={Nita, Adam},
 copyright={Copyright by Uniwersytet Wrocławski},
 howpublished={online},
 year={2018},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={The article analyzes the imperious and non imperious actions of the municipality as a criterion of the value-added taxation. The author emphasizes that the separation of these two spheres of the municipality activities is important due to the regulations shaping the construction of the value added tax. Therefore, in the article theoretical and normative considerations were based on the imperious and non imperious activities of the municipality, tax consequences of the dual nature of legal relations of the municipality – aspect of the value-added tax, as well as inconsistency of the EU and national legal regulations – manifestations and proposals for solving the problem},
 title={Władcze i niewładcze działania gminy jako kryterium opodatkowania podatkiem od towarów i usług},
 type={text},
 keywords={imperious and non imperious actions of the municipality, value-added tax},
}