Opodatkowanie nieruchomości zajętych przez kościelne organizacje pożytku publicznego
The Taxation of Real Estates Occupied by Ecclesiastical Public Benefit Organizations

Summary/Abstract: The article aims at presenting taxation on real estate used by ecclesiastical public bene-fit organizations. It makes a distinction of taxation rules for the usage of real estate by payable and non-payable activity of a public benefit. Ecclesiastical legal persons with a status of public benefit organization have a right to exempt from the tax for real estates regulated by acts of the government. The exemptions, however, included in acts of law regulating the government attitude towards churches and confessional association have much wider scope than regulations meant for other organizations of public benefit.

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