LAW ANALYSIS OF REAL ESTATE TAXATION PRINCIPLES OF RAILWAY INFRASTRUCTURE (CASE OF POLAND)
Journal Title: International Journal of Legal Studies ( IJOLS ) - Year 2019, Vol 5, Issue 1
Abstract
The main problem raised in this article concerns the issue of the real estate tax on the broadly understood railway infrastructure. Its complexity determines the necessity of defin-ing and describing individual elements constituting the basis for real estate tax. Railway infrastructure is exempt from taxation if it meets the following conditions: it is available to rail operators or it can be used to transport people, or it creates railway lines with a track gauge exceeding 1435 mm. The exemption provided by Article 7 paragraph 1 point 1 of the Act on Taxes and Local Fees can be applicable if the railway infrastructure meets at least one of the above conditions. This means that in an attempt to indicate whether a given facility benefits from the said exemption, it is first necessary to determine whether it is a railway infrastructure within the meaning of the railway transport regulations, and then to analyze the fulfillment of the above-mentioned conditions.<br/><br/>tax law, real estate tax, building, railway infrastructure, railway sidings<br/><br/>
Authors and Affiliations
Daniel Szybowski, Tomasz Wołowiec
Keywords
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- EP ID EP640763
- DOI 10.5604/01.3001.0013.3241
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