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  1. 1 Studenckie Zeszyty Naukowe

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  1. 1 Kostecki H.

  2. 1 Serek S.

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  1. 1 2015

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Rozważania de lege lata nad zakresem przedmiotowym podatku od nieruchomości jako dochodu gminy

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Kostecki H., Serek S.
Studenckie Zeszyty Naukowe
|
2015
|
vol. 18
|
issue 27
EN
The article describes regulations in the subject of property tax in Poland. It analyzes specifically definition issues connected with grounds, buildings and their parts, structures and their parts related to business activity. It describes the role of land register in setting the tax base. The article also mentions the judicature in this area.
PL
Artykuł nie zawiera streszczenia w języku polskim.
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