Резюме

Purpose, objects, and subjects of taxation as well as the concept and the types of supplies stand out from the very beginning of the Value Added Tax Act (VATA). Such approach is logically sustained, as it defines the key concepts of the substantive tax act. Their observance is both a guarantor of the tax collection's  legality and an outline of the VATA's scope. In general, if any entity should fall within the scope of the VATA, it must carry out an independent economic activity (IEA). The legislator has also included some exceptional hypotheses. In these cases,  no VAT is due. The first of them is Art. 3, para. 1, p .1  VATA, according to which activities under an employment relationship, equivalent to it or similar relationships do not satisfy the IEA's requirements. The aim of the present paper is to examine in detail the hypothesis in question, outlining its legal nature and its practical significance.