Glosa finansowa: Umowa dożywocia jako forma odpłatnego zbycia nieruchomości podlegająca opodatkowaniu w świetle orzeczenia NSA

• Authors: Budzis Damian

Title variants

EN

Financial Commentary: The life estate contract as a form of sale of real property subject to taxation in the light of the ruling of the Supreme Administrative Court

• Languages of publication: PL

Abstracts

EN

The Judgment of Supreme Administrative Court which ruled main problem held in Regional Administrative Court in many years. Legal issue regards to alienation of premises in contract of annuity in five year period from acquisition as a source of taxation. Author disagree with ruling of Supreme Administrative Court and showing different salvation of this legal problem. Court focused on three legal problems: enunciate of source of taxable income, stipulate taxation base and the main issue lie ruled Court: stipulate is contract of annuity has a paying or free obligation. Main issue is not a character of contract of annuity but a issue of assessment of taxation base. Author create critic statement about subsumption made by Court and extensive interpretation of tax regulation in the grounds of contract of annuity and taxation base. Author present the vide argumentation based on rulings of administrative courts and doctrine coming across with the sentence of Supreme Administrative Court.

Keywords

EN

Contract of annuity; acquisition; source of taxation; tax income; tax loophole; tax regulation; premises

• Publisher: Europejskie Stowarzyszenie Studentów Prawa ELSA Poland
• Journal: Przegląd Prawniczy Europejskiego Stowarzyszenia Studentów Prawa ELSA Poland
• Year: 2013
• Issue: 1
• Pages: 151-154

Dates

published

2013

Contributors

author

Budzis Damian

• Wydział Prawa i Administracji, Uniwersytet Jagielloński