Opodatkowanie nieruchomości zajętych przez kościelne organizacje pożytku publicznego

Abstract

The aim of the article is to present the taxation on real estate seizures by ecclesiastical public benefit organizations. The article distinguishes the taxation rules on real estate seizures for both payable and non-payable activity of a public benefit. Ecclesiastical legal persons with a status of public benefit organization have a right to exempt from tax on real estates regulated by tax and loca charges act and acts regulating the government view on particular churches and confessional associations. However, the exemptions included in acts of law regulating the government attitude towards churches and confessional association have much wider scope than regulations meant for other organizations of public benefit.