The subject of this paper is the taxation of a security transfer of title to a fixed property with the tax on goods and services. The author focuses on the interpretation of the term “paid supply of goods” in the context of a security transfer of title. The objective of the following considerations is to establish whether a security transfer of a title is a chargeable event, and to indicate the moment in which the tax becomes chargeable on the grounds of the goods and services tax and in the light of the absence of a consistent practice of the tax authorities as well as divergent judicial decisions of administrative courts on the matter.
PL
Przedmiotem opracowania jest analiza zagadnienia opodatkowania przewłaszczenia na zabezpieczenie nieruchomości podatkiem od towarów i usług. Autor koncentruje się na wykładni pojęcia odpłatnej dostawy w kontekście przewłaszczenia na zabezpieczenie. Celem rozważań jest odpowiedź na pytanie, czy przewłaszczenie na zabezpieczenie nieruchomości jest czynnością opodatkowaną oraz ewentualne wskazanie momentu powstania obowiązku podatkowego na gruncie podatku od towarów i usług wobec braku jednolitej praktyki organów podatkowych oraz rozbieżności w orzecznictwie sądów administracyjnych.
Celem artykułu jest przeanalizowanie instytucji przewłaszczenia nieruchomości na zabezpieczenie oraz nowej regulacji kodeksu cywilnego. Poddano analizie dopuszczalność, formę i konstrukcję umowy. Badanie objęło prawa i obowiązki stron umowy, w szczególności przejście własności i zaspokojenie wierzytelności. Przedstawiono wybrane kontrowersyjne problemy podnoszone w doktrynie i orzecznictwie, m.in. obejście prawa przy przenoszeniu własności. Analizowany jest kształt, cel i skutki nowej regulacji w Kodeksie cywilnym. Opisane zostały przesłanki nieważności umowy wprowadzone nowelizacją.
EN
The aim of article is to analyze the institution of the transfer of ownership of immovable property for security and the new provision in the Polish Civil Code. The paper analyses admissibility, form and construction of the contract. Research contains rights and obligations of the parties in particular transfer of ownership and satisfying claims. It also shows selected controversial issues raised in doctrine and judicature, inter alia circumvention of the law when transferring the ownership. New regulation in the Civil Code, its form, aim and effects are also under analysis. The article contains description of grounds for voidness of the contract introduced by the amendment.
The author criticizes the introduced art. 3871 of the Civil Code. In his opinion, this standard will raise a number of practical doubts, the solution of which will be entirely transferred to the judicature. It also points out that the introduced regulation will not achieve the goal intended by the legislator due to the random selection of the grounds for invalidity and the ineffectiveness of this sanction.
The purpose of the transfer of real property for security is ensuring the possibility of satisfying the claims of the creditor. Unlike a mortgage, it allows the creditor to be satisfied without the need for performing a long procedure. However, there are serious doubts and threats related to transfer ownership of real property for security. In particular they relate to the issue of over-collateralization and regulating the method of satisfying of the creditor. In order to combat abuses related to the practical application of agreement transferring ownership of real property for security was introduced Art. 3871 of the Civil Code. However, it does not provide debtor sufficient protection against the actions of creditor. Additionally, the meaning of this article is questionable due to the amendment of art. 388 of the Civil Code. For all these reasons, it seems necessary to regulate the transfer of ownership of real property for security as whole, including professional and consumer circulation.
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