Value-added tax (VAT) remains one of the most complex and rapidly evolving areas of tax law, both in legal interpretation and in public administration. Particularly demanding are the challenges related to two modern phenomena: the role of local governments as taxpayers, and the growing complexity of tax jurisdiction in the digital environment. These two topics are the focus of Professor Mudrecki’s latest books – a recognized authority in tax law, professor at Kozminski University, and director of the university’s VAT Research Center.
🔶 “VAT in Municipalities” (Wolters Kluwer, 2025)
This monograph provides a comprehensive analysis of the obligations and risks faced by local governments when applying VAT regulations. It covers topics such as the proportional deduction (pre-współczynnik), real estate transactions, public subsidies, and the classification of municipal activities as taxable economic operations. A key strength of the publication is its in-depth review of case law from the Polish Supreme Administrative Court (NSA) and the Court of Justice of the European Union (CJEU) between 2013 and 2024, helping readers understand legal interpretation trends and practical implications for municipalities.
Professor Artur Mudrecki has specialized in tax law for over 25 years. His work combines deep academic insight with practical experience, reflecting the latest legislative developments, judicial decisions, and administrative practices. This book is an essential resource for legal professionals, tax consultants, public finance experts, and anyone interested in how municipalities function within the tax system.
🔷 “VAT in the Digital Era” (Kozminski University Press, 2024)
This edited volume, co-edited by Marek Będzikowski, Michał Mioduszewski, Artur Mudrecki, and Roman Wiatrowski, addresses the increasingly urgent issue of taxation in the digital economy. Prof. Artur Mudrecki is a co-author and co-editor of this book. As online platforms, e-commerce, and artificial intelligence reshape global commerce, traditional tax frameworks struggle to keep up. The book examines key issues such as tax jurisdiction in cyberspace, digital compliance tools, the legal concept of “digital presence,” and the automation of VAT reporting through electronic systems.
This interdisciplinary publication bridges tax law, EU law, and technology – offering valuable insights for both public-sector institutions and private enterprises operating in a digital environment.
Both books are further evidence of Kozminski University’s ongoing commitment to advancing tax law, supporting administrative modernization, and contributing to systemic solutions for today’s most pressing legal and economic challenges.
