- Tytuł:
-
Zasady opodatkowania przychodów (dochodów) z najmu długoterminowego mieszkań
Rules of taxation of income (revenue) from long-term lease of apartments - Autorzy:
- Kulicki, Jacek
- Powiązania:
- https://bibliotekanauki.pl/articles/2215779.pdf
- Data publikacji:
- 2019
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
apartment
rent
income tax - Opis:
- Tenancy of an apartment (both long and short-term ones) may be classified as two different sources of income: a non-agricultural business activity or lease, sublease, tenancy, subtenancy or other similar contracts. The boundary between these two sources of revenue is not clear and unambiguous. The current definition of a non-agricultural economic activity in conjunction with the lack of a definition of rent and lease as a separate source of income requires an intervention of the legislator, which should define rent and lease as a separate source of income for personal income tax purposes. The issue of a general interpretation by the Minister of Finance will not solve the current problems concerning the eligibility of revenues from rental of apartments.
- Źródło:
-
Zeszyty Prawnicze BAS; 2019, 3(63); 243-260
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł