Problematyka opodatkowania nieruchomości „zajętych” i „związanych” z prowadzeniem działalności gospodarczej
The Problems of Taxing Property ‘Related to’ and ‘Occupied for’ the Conduct of Business Activities

Summary/Abstract: The system of taxation of property in Poland is archaic and complicated. In principle, it is the status defined in the record of land and buildings that defines the taxation parameters for the property. Some exceptions to this principle were made e.g. husbandry. In order to do this, the legislator used a legally undefined notion of “property occupied for conducting of business activities”, and at the same time, the legislator defined the notion of “property related to conducting of business activities”. The aim of this article is to indicate that only legal comparison of these two notions will enable one to establish the relation between the notion of property related to the conduct of business activities and the notion of property occupied for conducting of business activities, and to apply an adequate tax, tax rate and tax exemption.

• Details
• Contents