Gibasiewicz Dariusz, The concept of supply of goods under the EU system of value added tax in the light of the relationship between law and economics

1. Introductory remarks. Today, there are undeniable links between economics and law. It seems that with the increasing complexity of social and economic life, and the transactions that are carried out, these links become even stronger and even more obvious. Law and economics interact with each other, which is inevitable. It should be emphasised that this interaction is not unilateral, but bilateral and mutual.

Law and economics should remain together in close symbiosis, each taking advantage of the other's outputs. It is hard to imagine today a law-making process which would not be preceded by a careful economic analysis of the proposed legislation or regulatory structures. Such action would be misguided. This conclusion is justified by the need for a functional understanding of the law and the primary goal of the legislature, regardless of whether we consider the national legislation or EU regulations. This aim is to achieve specific – socially and economically desirable – results...