- Tytuł:
-
Zasady zwolnienia gospodarstw rolnych z podatku od spadków i darowizn
Principles regulating exemption of farms from inheritance and donation taxation - Autorzy:
- Bieluk, Jerzy
- Powiązania:
- https://bibliotekanauki.pl/articles/531105.pdf
- Data publikacji:
- 2011
- Wydawca:
- Uniwersytet w Białymstoku. Wydawnictwo Temida 2
- Tematy:
-
farm, donation
inheritance
transfer of the farm
taxation - Opis:
- The author presents currently binding regulations pertaining to exemption of inheritance and donation of a farm from inheritance and donation taxation. Since 2007 the nearest relatives have been exempted from this taxation, yet it is still imposed on further relatives and persons not related to the donor (decedent). Yet a gratuitous transfer of the farm is free from this taxation. The author focuses on the analysis of the conditions of this exemption, pointing to the lack of precision in its application. The use of taxation definition (of Agricultural Tax Statute) for specification of the conditions of exemption causes several interpretational problems. The definition of a farm, contained in the Civil Code, would be far more appropriate, as it is adjusted to the need of turnover and precisely points to the components vital for agricultural production. In author’s opinion these components should be exempted from the inheritance and donation taxation.
- Źródło:
-
Studia Iuridica Agraria; 2011, 9; 356-367
1642-0438 - Pojawia się w:
- Studia Iuridica Agraria
- Dostawca treści:
- Biblioteka Nauki
Artykuł