Podatek katastralny – wybrane zagadnienia
Cadastral tax – selected issues

Summary/Abstract: Taxes on real property, particularly those based on value (the so-called cadastral tax), constitute one of the key instruments affecting the residential property market. In certain EU Member States, they represent an important source of revenue for local government authorities, as well as a means of influencing the conduct of owners and investors. Owing to their high degree of stability and the predictability of the revenues derived therefrom, they are regarded as an important fiscal instrument.

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