Pahl, Bogumił2024-10-252024-10-252010Studia Ełckie, 2010, T. 12, s. 287-294.1896-6896https://theo-logos.pl/handle/123456789/22522The 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.plCC-BY-NC-ND - Uznanie autorstwa - Użycie niekomercyjne - Bez utworów zależnychprawolawprawo podatkowefiscal lawpodatkitaxesnieruchomościreal assetsimmovablesopodatkowanie nieruchomościproperty taxationpodatek od nieruchomościproperty taxobowiązek podatkowytax obligationwłasnośćownershipOpodatkowanie budynków wzniesionych na gruncie użytkownika wieczystego przez osobę trzeciąTaxation of Buildings Structured on a Land Which is a Perpetual Usufruct by a Third PersonArticle