SŁużebnoŚci osobiste w podatkach majątkowych
Personal servitudes in property taxes
Author(s): Anna HnatówSubject(s): Law, Constitution, Jurisprudence
Published by: Fundacja Pro Scientia Publica
Keywords: Personal servitudes; servitude of groundwater; CLAT; tax on inheritance and gifts
Summary/Abstract: Personal servitudes cause diff erent tax consequences depending on whether they have been established for consideration or free of charge. In the latt er case, it is important to distinguish them from the servitude of groundwater. The article aims to show the border between the two servitudes and present the issue of taxation in case of personal servitudes.
Journal: Ogrody Nauk i Sztuk
- Issue Year: 2014
- Issue No: 4
- Page Range: 102-109
- Page Count: 5
- Language: Polish