[i][b]Legal and Tax Consequences of Ownership of property and Property Rights. Selected Issues[/b][/i]

Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2009, Vol 1, Issue 1

Abstract

The article mainly discusses the different kinds of fiscal-legal consequences of owning assets or property rights; property taxes; detailed ways of “releasing” the owner of assets or property rights from tax duties; everything about making the owner of assets or property rights responsible for tax arrears of others, that is third parties; using assets and property rights for insurance and execution purposes on account of tax obligations of the owner.The consequences of including property rights in sales tax in Poland Transferring property tax in Poland has not only legal consequences in the area of civil law, but it also has defined consequences in the area of tax law. As a result of a change of proprietor, a tax obligation arises in the area of sales tax, that is in the area of civil law transactions, value added tax as well as excise tax.The purpose of tax on civil law transactions is charging tax on civil law transactions that result in transferring property of objects and property rights, including the ‘not professional’ sales of goods and services as well. It concerns, simplifying things, ordinary transactions (consumer to consumer as opposed to business to business or business to consumer). Its main characteristic is (similar to other sales taxes) that the tax concerns the actual transaction (civil law transaction), independent of the circumstances, whether the transaction is simultaneously a source of profit or not.Subject to this public levy are, among other things, sales agreements and the exchange of objects and property rights. The tax duty lies upon the buyer. Another sales tax that the consumer is charged with, in other words a person with no business activity, is value added tax. This tax is charged on the payable delivery of goods understood as the transfer of the right to manage the goods as the proprietor.The flaw of this adopted legislation is that the standard rate is too high, namely 22%, which results in an excessive fiscal burden compared to other European countries.Excise is a sales tax. It is paid one time only and it has a purely fiscal character. Considering its blank character, the government can decide on the rate of the excise tax, not exceeding its maximum rate. This way the government can, on the one hand, make sure of a sufficient budget inflow and, on the other hand, have influence on reducing the prices of goods the excise tax is charged upon (for example fuel).

Authors and Affiliations

Alicja Pomorska

Keywords

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  • EP ID EP62259
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How To Cite

Alicja Pomorska (2009). [i][b]Legal and Tax Consequences of Ownership of property and Property Rights. Selected Issues[/b][/i]. Krytyka Prawa. Niezależne studia nad prawem, 1(1), 333-352. https://europub.co.uk/articles/-A-62259