SŁużebnoŚci osobiste w podatkach majątkowych
Personal servitudes in property taxes

Summary/Abstract: Personal servitudes cause diff erent tax consequences depending on whether they have been established for consideration or free of charge. In the latt er case, it is important to distinguish them from the servitude of groundwater. The article aims to show the border between the two servitudes and present the issue of taxation in case of personal servitudes.

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