Nabywanie przez kościoły i inne związki wyznaniowe nieruchomości z bonifikatą. Uwagi do art. 68 ust. 1 pkt 6 ustawy z dnia 21 sierpnia 1997 roku o gospodarce nieruchomościami
Purchasing real estates with a discount by churches and other religious organizations. Reflections on Article 68 para. 1.6 of the Act of 21 August 1997 on the management of real estates

Summary/Abstract: The present paper aims to critically analyze the regulations on purchasing real estates with a discount by churches and other religious organizations under Article 68 para. 1.6 of the Act of 21 August 1997 on the management of real estates. This provision is motivated by the freedom of conscience and religion and specifically by the right to possess sanctuaries and other places of worship for the satisfaction of the needs of believers guaranteed by the Constitution of the Republic of Poland. However, the relevant regulations are not precise enough. In particular, there is no legal definition of the “purposes of sacral activity” that are to be served by the purchased real estates. This gives rise to interpretation problems, which has a negative effect on practice. The paper points out the legal loopholes in the current legislation and makes de lege ferenda proposals aimed at enhancing transparency of the rules applied to purchasing real estates with a discount by religious organizations and ensuring that the purchased real estates are actually used for sacral purposes.

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