Problemy opodatkowania nieruchomości w Polsce – przegląd wybranych aspektów
Problems of Real Estate Taxation in Poland – Selected Aspects

Summary/Abstract: The aim of the paper is to present some practical problems in the dimension of property tax. The article focuses on presenting the specifics of real estate taxation in Poland in relation to the objects of taxation, indicated maximum level of tax rates (and also the lowest) and identifies the basic scope of tax exemption. Particular attention is paid to the taxation of windmills, living spaces used for economic activity (business) and garages in collective residential buildings.

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