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Wyłączenie od opodatkowania podatkiem od czynności cywilnoprawnych sprzedaży nieruchomości (lokali mieszkalnych) przez Agencję Mienia Wojskowego

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Babiarz S.

Rejent

2023

issue 10 (390)

11-29

Purpose of the article the problem of the exclusion from taxation, or taxation, of civil law transaction tax on the sale of residential premises has appeared in the jurisprudence of administrative courts over the past few years, and gives rise to divergent judgments. The purpose of this article is to express the view that the act of selling a residential unit by the Military Property Agency is subject to tax exclusion. The existing jurisprudence of the administrative courts unfortunately does not resolve the basic issue that is related to the resolution of this question. On the one hand, it is pointed out that the repeal of Article 2(2a) of the Civil Law Transaction Tax Act as of October 1, 2015, and the content of Article 80(3) of the Military Property Agency Act, results in the obligation of the purchaser to pay the Civil Law Transaction Tax as of the aforementioned date of sale of a residential premises. On the other hand, it is emphasized that despite these provisions, Article 2 para. 1g of the Act on Tax on Civil Law Actions, according to which a civil law action the subject of which is the sale of real estate, and thus includes the sale of a residential premises (in accordance with Article 82 of the Act on the Military Property Agency . the provisions of this Act also apply to the sale of a cooperative ownership right to premises) is subject to exemption from taxation. The jurisprudence does not resolve the mutual relationship that exists between these two legal bases. In the article I present arguments resolving the above dilemma, and pointing to the accuracy of the second view. Methodology/methods Critical analysis of judgments of administrative courts in Poland; intuitive and dogmatic method. Scientific aim Resolving discrepancies in the jurisprudence of Polish administrative courts.

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1 Rejent

1 Babiarz S.

1 2023

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Wyłączenie od opodatkowania podatkiem od czynności cywilnoprawnych sprzedaży nieruchomości (lokali mieszkalnych) przez Agencję Mienia Wojskowego