Wpływ dzierżawy na podmiotowość prawnopodatkową w podatku rolnym
Influence of leasing on tax and law subjectivity in agricultural tax

Author(s): Grzegorz Zębik
Subject(s): Law, Constitution, Jurisprudence
Published by: Wydawnictwo Uniwersytetu Śląskiego
Keywords: agricultural tax; leasing; local tax; tax-payer
Summary/Abstract: Tax subject is one of the most important elements of any tax, necessary to carry on appropriate tax proceedings. A construction of tax and law subjectivity in agricultural tax is in a sense similar to that specified in other local taxes but differs in certain aspects. One exception typical to agricultural tax comes from article 3(3) of agricultural tax act which allows taxation of a lessee if right conditions are met. The purpose of the present article is a primary interpretation and explanation of the usage of the above-mentioned article. The author defines the concept of tax and law subjectivity, and also the concept of the taxpayer based on agricultural tax act. The notion of leasing and how it influences a tax subject in an agricultural tax is explained. The author focuses on the interpretation of article 3(3) of agricultural tax act and on indication of its usage based on legislation, judicature and theories included in source literature. The present article discusses legal state of April 2018, and it is based on dogmatic-empirical methodology.

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