Podatek od nieruchomości – aktualne problemy po ostatnich nowelizacjach ustawy o podatkach i opłatach lokalnych
Journal Title: Zeszyty Naukowe Zbliżenia Cywilizacyjne - Year 2018, Vol 0, Issue 1
Abstract
This publication applies to amending Art. 3 sec. 5 of The Local Taxes and Fees Act which pertain to taxation of land and parts of the building posing a common property. It presents solutions in both the old legal status, before of the 31st of December 2015 and the new legal status, from the 1st of January 2016. The author presents the current problems applying the new tax regulation about of real estate taxation common property, especially problems caused by the lack of information from the housing cooperative (condominium) about the area of common property.
Authors and Affiliations
Adam Mudław
Keywords
Related Articles
- EP ID EP485983
- DOI 10.21784/ZC.2018.005
- Views 60
- Downloads 0
Stawki podatku od nieruchomości i ich wpływ na dochody z tego tytułu miast na prawach powiatu województwa kujawsko-pomorskiego w latach 2010–2017
The subject of the study are real estate tax rates and their impact on the income of cities with poviat rights in the kujawsko-pomorskie voivodeship in 2010–2017. The legal basis for the real estate tax included in the A...
Od archetypu do wielowymiarowości. Refleksje na temat genezy, rozwoju i współczesnej percepcji demokracji
„Democracy” is nowadays one of the central categories of political science. Ancient Greek archetype associated with the equality of citizens, the rule of law and collective decision-making, was constantly enriched with n...
Młode pokolenie Arabów „kwiatem pustyni” państw arabskich. Edukacja – współczesne wyzwanie dla rządzących
Arab world is this part of our Earth which deeply interest the West and it is not only about the language, culture or history. Especially nowadays more interesting for western societies are changes on field of economic...
Problem „pocieszycielek” w powojennej polityce japońskiej
After the end of World War II, Japan as a country defeated in that conflict, came under allied forces occupation. Even though nearly 70 years has passed, today Japanese foreign policy and diplomacy towards neighbouring c...
Wybory organu wykonawczego gminy w wielkich miastach – determinanty sprzyjające utrzymaniu władzy
The significant change of the principles and manner of electing the execu¬tive body of the local government in its basic organizational units introduced in 2002 opened another chapter of development of the Polish local g...