Opodatkowanie budynków wzniesionych na gruncie użytkownika wieczystego przez osobę trzecią
dc.contributor.author | Pahl, Bogumił | |
dc.date.accessioned | 2024-10-25T11:40:00Z | |
dc.date.available | 2024-10-25T11:40:00Z | |
dc.date.issued | 2010 | |
dc.description.abstract | The aim of this work is to indicate the subject obliged to pay a real estate tax for the buildings constructed by a third person on a land which is a perpetual usufruct. A detailed analysis of documents concerning taxes and local fees allows to state that it is a duty of the third person who has built the building. Therefore the construction is a component of the land which is owned by the State Treasury or territorial self-government. | |
dc.identifier.citation | Studia Ełckie, 2010, T. 12, s. 287-294. | |
dc.identifier.issn | 1896-6896 | |
dc.identifier.uri | https://theo-logos.pl/handle/123456789/22522 | |
dc.language.iso | pl | |
dc.publisher | Wydawnictwo Diecezjalne Adalbertinum | |
dc.rights | CC-BY-NC-ND - Uznanie autorstwa - Użycie niekomercyjne - Bez utworów zależnych | |
dc.subject | prawo | |
dc.subject | law | |
dc.subject | prawo podatkowe | |
dc.subject | fiscal law | |
dc.subject | podatki | |
dc.subject | taxes | |
dc.subject | nieruchomości | |
dc.subject | real assets | |
dc.subject | immovables | |
dc.subject | opodatkowanie nieruchomości | |
dc.subject | property taxation | |
dc.subject | podatek od nieruchomości | |
dc.subject | property tax | |
dc.subject | obowiązek podatkowy | |
dc.subject | tax obligation | |
dc.subject | własność | |
dc.subject | ownership | |
dc.title | Opodatkowanie budynków wzniesionych na gruncie użytkownika wieczystego przez osobę trzecią | |
dc.title.alternative | Taxation of Buildings Structured on a Land Which is a Perpetual Usufruct by a Third Person | |
dc.type | Article |
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