Zasady zwolnienia gospodarstw rolnych z podatku od spadków i darowizn

• Authors: Jerzy Bieluk

Title variants

EN

Principles regulating exemption of farms from inheritance and donation taxation

• Languages of publication: PL

Abstracts

EN

The author presents currently binding regulations pertaining to exemption of inheritance and donation of a farm from inheritance and donation taxation. Since 2007 the nearest relatives have been exempted from this taxation, yet it is still imposed on further relatives and persons not related to the donor (decedent). Yet a gratuitous transfer of the farm is free from this taxation. The author focuses on the analysis of the conditions of this exemption, pointing to the lack of precision in its application. The use of taxation definition (of Agricultural Tax Statute) for specification of the conditions of exemption causes several interpretational problems. The definition of a farm, contained in the Civil Code, would be far more appropriate, as it is adjusted to the need of turnover and precisely points to the components vital for agricultural production. In author’s opinion these components should be exempted from the inheritance and donation taxation.

Keywords

EN

farm, donation; inheritance; transfer of the farm; taxation

• Journal: Studia Iuridica Agraria
• Year: 2011
• Volume: 9
• Pages: 356-367

Contributors

author

Jerzy Bieluk

• Uniwersytet w Białymstoku, Wydział Prawa