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  1. 1 Klat-Górska E.

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Obowiązek uiszczenia opłaty z tytułu przekształcenia prawa użytkowania wieczystego w prawo własności

100%
Klat-Górska E.
Rejent
|
2020
|
issue 1 (345)
29-40
EN
In existing law there are several legal institutions that enable holders of a perpetual usufruct to gain an ownership right instead of previously mentioned right in rem. The institution of conversion of perpetual usufruct into ownership right by operation of law has been recognized by Polish legislator as the most significant one. At the same time, provisions of law provide that the new owner of the land property and each owner for the time being shall pay a fee for a conversion of rights in rem that occurs ex lege. The charge is payable to the State or a local authority and is determined in administrative proceedings. The basis for calculating the payment for the conversion is the amount of annual charge for perpetual usufruct determined by statutory pre-conditions. Moreover, the identification of traits of fee for the conversion is necessary to properly fulfill the obligation to pay such fee.
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