Czynnik czasu w prawnej konstrukcji zwolnienia sprzedaży własności gruntów w podatku od czynności cywilnoprawnych
The Time Factor in the Legal Framework for Land Sale Exemptions Under the Civil Law Transactions Tax

Summary/Abstract: The exemption from taxes on land sales is governed by the Act of September 9, 2000, on Civil Law Transactions Tax, as amended on January 1, 2016. The acquired land must constitute a farm, or a part thereof, and must be designated for the establishment or expansion of a farming operation. Its area must not be less than 11 hectares and must not exceed 300 hectares. Furthermore, the purchaser is required to operate the farm for a minimum of five years from the date of acquisition. The objective of this regulation is to preserve the legal status of the sold land and to enhance the agricultural structure within Poland. This study has refuted the hypothesis that it is possible to sell even a portion of the acquired land within five years of acquisition without forfeiting the exemption. The analysis utilized legal sources, court jurisprudence, and tax law doctrine, employing both a dogmatic-legal approach and an empirical-analytical method within the context of judicial decisions.

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