Zwolnienie sprzedaży gospodarstwa rolnego z podatku od czynności cywilnoprawnych jako utracony dochód budżetu gminy
Exemption of the farm’s sale from tax on civil law actions as lost income of the commune budget

Author(s): Magdalena Krzysztofik
Subject(s): Law, Constitution, Jurisprudence
Published by: Wydawnictwo Uniwersytetu Śląskiego
Keywords: agricultural holding; tax on civil law actions;budget of the commune;
Summary/Abstract: A unit of local government, such as the commune, should be in good financial condition to perform all duties imposed on it. The main source of the commune’s budget is its income, which are divide into including own income. Revenues from tax on civil law actions are part of its own income. In spite of the existing principle of the universality of taxation, a broad list of exemptions has been introduced in the Law of tax on civil law actions. One of them is the exemption from tax on civil law actions in the sale of a farm under statutory conditions. Despite the initial plans of the legislator involving the abandonment of this exemption, it was thoroughly revised in 2016. The amendment has ended the possibility of over-interpretation and abuse of exemption by entrepreneurs purchasing land for investment purposes on the one hand, and on the other hand by persons using agricultural land only for recreational purposes. The legislator, without abandoning, but only amending the discussed exemption, took into account the fact that one should strive to promote the agrarian structure, support farms and increase the area of agricultural production.

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