Podatek od nieruchomości w Europie.
Property tax in Europe.

Summary/Abstract: The article looks at the issue of property taxation systems in EU member states. The author characterizes various components of property taxes, including objective and subjective scope of taxation, jurisdiction imposing the tax (state or local), rules of tax calculation and tax rates1. In the final section, the importance of property taxes for the economy and their share in GDP are covered.

• Details
• Contents