PL EN


2020 | 1(65) | 163–174
Article title

Ocena zasad opodatkowania podatkiem od nieruchomości gruntów, budynków i budowli należących do spółdzielni mieszkaniowej

Authors
Content
Title variants
EN
Assessment of the principles of real estate tax on land, buildings and structures belonging to a housing cooperative
Languages of publication
PL
Abstracts
EN
A housing cooperative that owns a real estate or a construction object and a perpetual usufructuary of land is a taxpayer regarding the real estate tax, except that it is paid according to different rates. In case of land and buildings related to business operations, the tax is calculated at higher rates. In the author’s opinion, the statutory phrase “buildings related to conducting business activities” should be understood as a fact of an actual use of a residential building for such activities.
Keywords
Year
Issue
Pages
163–174
Physical description
Contributors
author
  • Doktor nauk prawnych, ekspert ds. finansów publicznych Biura Analiz Sejmowych, Kancelaria Sejmu, Wydział Analiz Społecznych i Ekonomicznych, Zespół Studiów Ekonomicznych, WARSZAWA, POLSKA, jacek.kulicki@sejm.gov.pl ORCID: https://orcid.org/0000-0003-2631-6428
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-63f6b5f2-69bb-4012-bd60-f7e551d4c786
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