Realizacja zwolnień w podatkach majątkowych przez organizacje pozarządowe
Implementation of exemptions in property taxes by non-governmental organisations

Author(s): Stanisław Bogucki
Subject(s): Law on Economics, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: tax exemptions; non-governmental organisations; public benefit organisation; public benefit activity; property taxes; real estate tax; tax on civil law transactions
Summary/Abstract: The study affirmatively confirms the hypothesis that public benefit organisations may qualify for exemptions from certain property taxes (real property tax and tax on civil law transactions), subject to satisfaction of one primary condition: said exemption shall apply exclusively to unpaid statutory public benefit activities conducted by public benefit organisations. The second condition, with respect to real property tax, requires that the aforementioned statutory activity be conducted on real property or portions thereof occupied specifically for the purpose of said activities. With regard to tax on civil law transactions, exemption extends to public benefit organisations engaging in civil law transactions solely in connection with such activities. It should be noted that both the concepts of 'connection' and 'real property (or portions thereof) occupied' remain subjects of controversy in both theory and practice.

• Details
• Contents