PL EN


2010 | 8 | 81-92
Article title

Opodatkowanie sprzedaży nieruchomości rolnych podatkiem dochodowym od osób fizycznych

Authors
Title variants
EN
PERSONAL INCOME TAX OF AGRICULTURE REAL ESTATE SALE
Languages of publication
PL
Abstracts
EN
Under the act on personal income tax, any income gained due to the sale of a whole or part of immovable property being a part of an agricultural farm is free from income tax. However, this rule does not concern the income from the sale of the land, which, having been sold, lost its agricultural character. The article is devoted to the analysis of prerequisites deciding about tax exemption, which is based mainly on administrative courts decisions and explanations of fiscal bodies. Both the loss of the agricultural character of the property as well as the fact that this loss occurs in connection with a sale, arouse serious doubts. Income tax exemptions on the agricultural land turnover is to be evaluated positively, yet the prerequisites of these exemptions should be more precise.
Year
Volume
8
Pages
81-92
Physical description
Contributors
author
  • Wydział Prawa, Uniwersytet w Białymstoku, ul. Mickiewicza 1, 15-213 Białystok, bieluk@uwb.edu.pl
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-a315d75b-a302-45bf-8828-840c5fcc1257
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