Sprzedaż własności gruntów stanowiących gospodarstwo rolne – stosowanie zwolnienia od opodatkowania w świetle przepisów o podatkowej pomocy publicznej
The Sale of Land Constituting an Agricultural Holding: The Application of Tax Exemption in the Light of Public Tax Aid Regulations

Summary/Abstract: This study analyses the provisions concerning de minimis aid conditioning the exemption from civil law transaction tax on the sale of land constituting a farm within the meaning of the provisions on agricultural tax. It should be noted that the legislator’s combination of two fundamentally different areas of law in a single provision, as is the case with the above exemption, creates a sense of uncertainty among entities applying tax law. This applies mainly to notaries, who, as payers, are required to correctly assess the facts in order to ensure that the tax obligation is properly fulfilled. In some cases, an incorrect assessment of all the circumstances affecting the determination of the amount of tax liability may lead to an incorrect interpretation of the provisions governing the application of the exemption in question.

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