Grunty rolne zajęte na prowadzenie działalności gospodarczej a podatek od nieruchomości
Property Tax on Farmlands Occupied for Business Activity
Author(s): Alicja MichalakSubject(s): Law on Economics
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: property tax; farmlands; business activity
Summary/Abstract: The article discusses issues related Property Tax on farmlands occupied for business activity. The concept farmlands occupied for business activity is not regulated directly in Polish law. Thus, the article analyzes court rulings, system interpretation and doctrines’ view on this topic.
Journal: Kwartalnik Prawa Podatkowego
- Issue Year: 2017
- Issue No: 2
- Page Range: 113-124
- Page Count: 12
- Language: Polish