Podstawa opodatkowania w podatku od nieruchomości – problemy praktyczne
The Tax Basis of the Real Estate Tax – Practical Problems

Summary/Abstract: The purpose of the article is to present the problem of establishing real estate tax base. In the Polish legislation in the case of buildings it is usable area understood as an area measured according to internal length of walls on all floors that constitute the real es-tate tax base. The area of staircases and lifts are not included in this usable area. As far as constructions are concerned, however, this is a value which functions as amortiza-tion base calculated in the case of income taxes, or the market value that constitute the real estate tax base.

• Details
• Contents