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Wyszukujesz frazę "real estate: land" wg kryterium: Wszystkie pola

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    Wyświetlanie 1-3 z 3
    Tytuł:
    Opodatkowanie sprzedaży nieruchomości rolnych podatkiem dochodowym od osób fizycznych
    PERSONAL INCOME TAX OF AGRICULTURE REAL ESTATE SALE
    Autorzy:
    Bieluk, Jerzy
    Powiązania:
    https://bibliotekanauki.pl/articles/531045.pdf
    Data publikacji:
    2010
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    INCOME TAX
    AGRICULTURAL LAND TURNOVER
    AGRICULTURAL FARM
    Opis:
    Under the act on personal income tax, any income gained due to the sale of a whole or part of immovable property being a part of an agricultural farm is free from income tax. However, this rule does not concern the income from the sale of the land, which, having been sold, lost its agricultural character. The article is devoted to the analysis of prerequisites deciding about tax exemption, which is based mainly on administrative courts decisions and explanations of fiscal bodies. Both the loss of the agricultural character of the property as well as the fact that this loss occurs in connection with a sale, arouse serious doubts. Income tax exemptions on the agricultural land turnover is to be evaluated positively, yet the prerequisites of these exemptions should be more precise.
    Źródło:
    Studia Iuridica Agraria; 2010, 8; 81-92
    1642-0438
    Pojawia się w:
    Studia Iuridica Agraria
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Sytuacja prawna dzierżawcy w obrębie regulacji dotyczącej nabycia nieruchomości z Zasobu Własności Rolnej Skarbu Państwa w razie wyłączenia 30% użytków rolnych z umowy dzierżawy
    Legal stand of the lessee within the meaning of the regulation for the acquisition of real estate from the agricultural property stock of the State Treasury, in the event of exclusion of 30% of agricultural land from the lease contract
    Autorzy:
    Michałowski, Rafał
    Powiązania:
    https://bibliotekanauki.pl/articles/2123306.pdf
    Data publikacji:
    2018
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    lease
    contact conclusion claim
    priority in real estate acquisition
    Opis:
    This article deals with the issue of legal position of lessees in a situation wherepart of agricultural (arable) land is excluded from the lease contract according to the provisions of the Act of 16 September 2011 amending the act on managing agricultural property of the State Treasury. This issue raises a number of interpretative doubts in connection with the extremely vague wording of the relevant provisions of the said act. In particular, controversy arises due to the parallel use, in the content of Article 4.7 of the Act, of the terms “authorisation” and “priority right”. According to the position of the Supreme Court, in such a situation, the lessee is entitled only in terms of the acquisition of real estate. In literature and in a number of judgments of common courts, there is also a position according to which the lessee has a claim to conclude a sales contract. The analysis presented in the article leads us to a conclusion that under the regulation of Article 4.7 of the Act of 16 September 2011, the position according to which the lessee shall have priority in the purchase of real estate, is correct.
    Źródło:
    Studia Iuridica Agraria; 2018, 16; 117-127
    1642-0438
    Pojawia się w:
    Studia Iuridica Agraria
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Dział spadku obejmującego gospodarstwo rolne w świetle przepisów ustawy o kształtowaniu ustroju rolnego
    Division of inheritance comprising a farm in the light of the provisions of the act on the Formation of Agricultural System
    Autorzy:
    Bieluk, Jerzy
    Powiązania:
    https://bibliotekanauki.pl/articles/952990.pdf
    Data publikacji:
    2017
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    shaping of agricultural system
    agricultural real estate
    The National Center for Support of Agriculture
    agricultural land turnover
    division of inheritance
    Opis:
    The Polish legislator introduced a series of mechanisms limiting the possibility of turnover of agricultural real estate. The amendment to the Act on the Formation of Agricultural System, binding since 30 April 2016, has introduced several limitations in the acquisition of agricultural real estate. The rule has been adopted that only an individual farmer may be the acquirer of farming land, which excludes e.g. a commercial law company. These limitations also apply to the division of inheritance. The acquisition by relatives is not subject to the restrictions contained in the discussed regulation, but the inheritance by non-relatives is only possible under the statutory requirements. In the division of inheritance, the estate may be acquired by an individual farmer, or by other subjects who obtained the approval of the President of the National Center for Support of Agriculture. The inclusion of the above clauses in the inheritance section is not understandable and does not serve any purposes defined in the preamble to the law. It unnecessarily complicates the turnover. Fortunately, the most common divisions of inheritance, i.e. those in which relatives participate, are excluded from these constraints.
    Źródło:
    Studia Iuridica Agraria; 2017, 15
    1642-0438
    Pojawia się w:
    Studia Iuridica Agraria
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

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