Open AccessDYCHOTOMIA FUNKCJI PRZEDSIĘBIORCY PROWADZĄCEGO DZIAŁALNOŚĆ GOSPODARCZĄ
Author(s) -
Agnieszka Synowiec
Publication year - 2014
Publication title -
periodyk naukowy akademii polonijnej
Language(s) - English
Resource type - Journals
eISSN - 2543-8204
pISSN - 1895-9911
DOI - 10.23856/1002
Subject(s) - residence , personal income tax , personally identifiable information , business , pillar , law , identification (biology) , law and economics , economics , political science , tax reform , engineering , state income tax , gross income , structural engineering , botany , demographic economics , biology
By personal data we understand any information connected to, rec- ognized or possible for identification of physical person. The pillar for execu- tion of the law of protection of personal data is the assumption that it can only be used in the circumstances when other laws do not go further in pro- tecting the interest of the personal and its personal data. Entrepreneur who is a physical person and the tax payer of VAT in this same time who is leading and developing his business only in the place of residence, compulsorily is forced to reveal on the designated tax form (ac- cording to the law of tax of goods and services) his or her address. Exposing the personal address, the collision of the different laws and weaker protec- tion of the personal data could cause the situation where the equality of the individual in the light of the common law could be compromised.