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Tax on revenue from buildings after the latest amendment: characteristics and doubts

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Tekielak J.
Acta Iuris Stetinensis
|
2020
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vol. 29
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issue 1
165-175
EN
The aim of the article was to describe the current tax on revenue from buildings and to present the doubts connected with it. The author analysed legal acts, interpretations of the tax authorities, judgments of administrative courts, and views of tax law scholars and com- mentators for the article. The tax on revenue from buildings (until 2018 also known as the tax on commercial real estate) is a relatively new tax under Polish law. It was introduced in 2018, though it was amended considerably in 2019. Although it is regulated by the Personal Income Tax Act and the Corporate Income Tax Act, in fact it should be recognised as a kind of wealth tax. The taxpayers are the owners of buildings that are wholly or partially used for the purposes of tenancy, lease, and other similar contracts (the total value of the building has to exceed PLN 10 million). The tax rate is 0.035% of the buildings value, paid monthly. It can be deducted from advance payments for income tax, and next it can be deducted from the income tax amount indicated in an annual tax return. The tax has created many doubts over interpretation. Some of them could be eliminated through the legislature’s amendments to the relevant provisions.
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Jurysdykcja, właściwość sądu, uznawanie i wykonywanie orzeczeń przy dochodzeniu roszczeń z tytułu szkody jądrowej

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Tekielak J.
Studenckie Zeszyty Naukowe
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2018
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vol. 21
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issue 38
EN
The article is about several procedural issues connected with seeking redress for nuclear damages on the basis of the Vienna Convention on Civil Liability for Nuclear Damage. Not only this Convention refers to substantive law, but it also concerns typically procedural matters such as international jurisdiction, domestic jurisdiction as well as recognition and enforcement of judgments. In some extent it forces domestic legislators to implement some legal norms into national law. Another essential thing is relation between regulations of the Vienna Convention and other legally binding acts in Poland regarding civil procedure.
PL
Artykuł dotyczy kilku zagadnień proceduralnych związanych z dochodzeniem roszczeń z tytułu szkody jądrowej na podstawie Konwencji wiedeńskiej o odpowiedzialności cywilnej za szkodę jądrową. Konwencja ta, oprócz zagadnień materialnoprawnych, stanowi również o typowo proceduralnych kwestiach, takich jak: jurysdykcja, właściwość sądu, a także uznawanie i wykonywanie obcych orzeczeń. W pewnym zakresie nakazuje ona implementację pewnych norm ustawodawcy krajowemu. Istotny jest również stosunek proceduralnych przepisów Konwencji do innych obowiązujących w Polsce aktów prawnych w zakresie postępowania cywilnego.
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