Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Studia Iuridica Agraria

Years help

  1. 1 2010

Authors help

  1. 1 Bieluk J.

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  AGRICULTURAL LAND TURNOVER
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Opodatkowanie sprzedaży nieruchomości rolnych podatkiem dochodowym od osób fizycznych

100%
Bieluk J.
Studia Iuridica Agraria
|
2010
|
vol. 8
81-92
EN
Under the act on personal income tax, any income gained due to the sale of a whole or part of immovable property being a part of an agricultural farm is free from income tax. However, this rule does not concern the income from the sale of the land, which, having been sold, lost its agricultural character. The article is devoted to the analysis of prerequisites deciding about tax exemption, which is based mainly on administrative courts decisions and explanations of fiscal bodies. Both the loss of the agricultural character of the property as well as the fact that this loss occurs in connection with a sale, arouse serious doubts. Income tax exemptions on the agricultural land turnover is to be evaluated positively, yet the prerequisites of these exemptions should be more precise.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.