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EN
The aim of the discussion will be show on what foundations built is now functioning mortgage right and what is their function. The evolution of this type of limited property rights has been and it is currently long process consisting in improving this institution. The rules contained in the mortgage statutes of 1818 and 1825 became the basis on which the legislature resisted creating the mortgage right in the twentieth century. Mortgage in the times of the Polish Kingdom and in the twentieth century was for secure cash receivables. This institution facilitated (including the present day it facilitate) economic evolution and economic growth. Mortgage is currently the safest and most commonly used right to protect one or several liabilities.
PL
W artykule nie zamieszczono polskiego abstraktu
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EN
The aim of this article is to due to this topic and interprets them. Present the position of a small taxpayer in Polish regulations. It contains rules which make it possible to pay less. It also shows special regulations due to this topic and interprets them.
PL
Artykuł nie zawiera streszczenia w języku polskim.
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