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
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- EP ID EP485983
- DOI 10.21784/ZC.2018.005
- Views 37
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