Problematyka zakresu podmiotowego opodatkowania podatkiem od towarów i usług wynajęcia nieruchomości stanowiącej współwłasność
The Problem of the Subjective Scope of the Taxation with Tax on Goods and Services of Leasing the Property Constituting the Co-ownership

Summary/Abstract: This elaboration is concentrated on the influence of certain civil law actions referring to the relationship between co-owners on the subjective scope of the taxation with tax on goods and services of leasing the property constituting the co-ownership. One should notice that numerous and divergent judicial decisions are attesting to the importance of this problem. In the article there were described certain civil law actions referring to the co-ownership of property, so as the quoad usum division of property, establishing the administrator of property, which is a co-owner and establishing the administrator, which is not a co-owner. Next, there was made an analysis of the influence of these actions on the subjective scope of taxing the service of leasing the property constituting the co-ownership. It must be emphasized that those matters concern also another problem, to wit, links of tax law with the civil law.

• Details
• Contents