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1
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Odpłatne ustanowienie służebności przesyłu na rzecz zakładu energetycznego – wybrane aspekty podatku od towarów i usług oraz podatku od czynności cywilnoprawnych

100%
Szymankiewicz M.
Zeszyty Naukowe Dolnośląskiej Wyższej Szkoły Przedsiębiorczości i Techniki w Polkowicach. Studia z nauk społecznych
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2014
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issue 7
249-265
XX
W przypadku zakładów energetycznych posiadane urządzenia służące do doprowadzania energii elektrycznej do odbiorców (sieć elektroenergetyczna) najczęściej zlokalizowane są na nieruchomościach niebędących własnością zakładu. Poza tym w celu umożliwienia przyłączenia nowych odbiorców zakład prowadzi lub planuje budowę nowych urządzeń, które również w większości przypadków zlokalizowane będą na cudzych nieruchomościach. W niniejszym artykule przedstawione zostaną skutki, na gruncie podatku od towarów i usług oraz podatku od czynności cywilnoprawnych, umownego ustanowienia w formie aktu notarialnego służebności przesyłu za wynagrodzeniem.
EN
In case of energy plants, the appliances used for providing the recipients with the electrical power, are mostly located on the real estates (plots) that are not owned by the plants. Besides, in order to connect a new recipient, the plant constructs or plans to construct new appliances that again in most cases will be located on the plots, not being owned by the plant. In this article the author presented also the consequences, under the tax on goods and services as well as under the tax on civil law transactions, of the conventional arrangement, in the form of the Notary Deed, to establish the easement of the transmission against remuneration.
2
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Pojęcie spółki kapitałowej i opodatkowanie przekształcenia spółek kapitałowych w spółki osobowe na kanwie podatku od czynności cywilnoprawnych

100%
Gargul M.
Kwartalnik Prawa Podatkowego
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2017
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issue 1
99-116
EN
The subject of the article is a legal analysis of issues related to defining the concept ofa capital company on the basis of tax on civil law transactions and the potential arising of tax dutyin civil law transactions in the situation of transforming the legal form of a capital company intoa partnership.
PL
Przedmiotem artykułu jest analiza prawna zagadnień związanych z definiowaniem pojęcia spółki kapitałowej na kanwie podatku od czynności cywilnoprawnych oraz potencjalnym powstaniem obowiązku podatkowego w podatku od czynności cywilnoprawnych w sytuacji przekształcenia formy prawnej spółki kapitałowej w spółkę osobową.
3
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Opodatkowanie umowy przelewu wierzytelności podatkiem od czynności cywilnoprawnych

100%
Barszczewska K.
Studenckie Zeszyty Naukowe
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2016
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vol. 19
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issue 31
EN
The article explores tax consequences of assignment of receivables based on tax on civil law transactions in Polish legal system. Taxation of assignment rises a number of concerns in terms of value added taxes, including VAT and tax on civil law transations. The issue is important mainly on the grounds of entieties taking part in trading i.e. assignee and assignor. Their ignorance, caused by lack of transparency of the current regulations, might lead to tax arreas. The difficulty in determining of tax consequences has been taken up by doctrine of law and decisions of administrative courts, which still analyse current legal environment.
PL
W artykule zostało poruszone zagadnienie konsekwencji podatkowych umowy przelewu wierzytelności na gruncie podatku od czynności cywilnoprawnych. Opodatkowanie cesji budzi wiele wątpliwości w zakresie podatków obrotowych, a więc podatku od towarów i usług oraz podatku od czynności cywilnoprawnych. Problematyka jest istotna głównie ze względu na sytuację podmiotów dokonujących obrotu, czyli cesjonariusza i cedenta. W tym zakresie ważnym problemem jest określenie skutków podatkowych.
4

Sprzedaż gruntu po jego nabyciu a prawo do zwolnienia na podstawie art. 9 pkt 2 ustawy o podatku od czynności cywilnoprawnych

84%
Gibasiewicz D.
Rejent
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2022
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issue 10 (378)
11-24
EN
According to article 9 (2) of Act on tax on civil law transactions sale of ownership of land constituting an agricultural farm within the meaning of regulations on agricultural tax, along with trees and other plants constituting its integral part, provided that as a result of the transaction an agricultural farm will be created or extended, the area of the created or extended agricultural farm will be between 11 ha and 300 ha, and the agricultural farm will be run by the buyer for a period of at least 5 years as of the acquisition date is exempted from that tax. This article concerns the interpretation of that legal provision, namely, the possibility of recognizing as fulfilled, resulting from the above-mentioned provision, the prerequisite for the application of exemption from tax on civil law transactions for the sale of land constituting an agricultural farm, concerning the creation or enlargement of an agricultural farm as a result of the transaction, in a situation where the purchaser of the property sold part of the agricultural farm (constituting a different piece of land than that one to which the exemption was applied), maintaining an area of the agricultural farm bigger than 11 hectares. This issue is not widely explained in the literature and in judicial decisions, hence the need to take a closer look at it. Another reason for writing this article is the noticeable increase in the number of tax proceedings conducted by the tax authorities which aim to issue decisions determining the amount of the tax liability due to the disposal of the right of ownership of the land (thereby losing the right to exemption), which was part of the agricultural farm, despite the fact that this right was acquired before the transaction to which the exemption applies under Article 9(2) of Act on tax on civil law transactions.
5

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

67%
Babiarz S.
Rejent
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2023
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issue 10 (390)
11-29
EN
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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