Taxation of Historical and Artistic Real Estate
The article presents general aspects of the taxation of historical and artistic real estate. It includes a few kinds of taxes. Firstly an income tax derived from ownership of properties of historical and artistic interest is discussed. Secondly, a group of indirect taxes and levies should be taken i...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2018-06-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.008/15189 |
| _version_ | 1826907991522148352 |
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| author | Maria Pia Nastri |
| author_facet | Maria Pia Nastri |
| author_sort | Maria Pia Nastri |
| collection | DOAJ |
| description | The article presents general aspects of the taxation of historical and artistic real estate. It includes a few kinds of taxes. Firstly an income tax derived from ownership of properties of historical and artistic interest is discussed. Secondly, a group of indirect taxes and levies should be taken into account. There are inheritance tax and donation tax as well as local taxes known as IMU, TASI and TARSU. |
| first_indexed | 2024-12-21T03:03:56Z |
| format | Article |
| id | doaj.art-1635c75c90f44634b3bfefdfd611e901 |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | English |
| last_indexed | 2025-02-17T09:15:25Z |
| publishDate | 2018-06-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-1635c75c90f44634b3bfefdfd611e9012025-01-02T14:09:57ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862018-06-016292710.12775/PBPS.2018.008Taxation of Historical and Artistic Real EstateMaria Pia Nastri0Università degli studi Suor Orsola Benincasa di Napoli, ItalyThe article presents general aspects of the taxation of historical and artistic real estate. It includes a few kinds of taxes. Firstly an income tax derived from ownership of properties of historical and artistic interest is discussed. Secondly, a group of indirect taxes and levies should be taken into account. There are inheritance tax and donation tax as well as local taxes known as IMU, TASI and TARSU.http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.008/15189taxation of real estateincome taxindirect taxeslocal taxeshistorical and artistic heritageItaly |
| spellingShingle | Maria Pia Nastri Taxation of Historical and Artistic Real Estate Prawo Budżetowe Państwa i Samorządu taxation of real estate income tax indirect taxes local taxes historical and artistic heritage Italy |
| title | Taxation of Historical and Artistic Real Estate |
| title_full | Taxation of Historical and Artistic Real Estate |
| title_fullStr | Taxation of Historical and Artistic Real Estate |
| title_full_unstemmed | Taxation of Historical and Artistic Real Estate |
| title_short | Taxation of Historical and Artistic Real Estate |
| title_sort | taxation of historical and artistic real estate |
| topic | taxation of real estate income tax indirect taxes local taxes historical and artistic heritage Italy |
| url | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.008/15189 |
| work_keys_str_mv | AT mariapianastri taxationofhistoricalandartisticrealestate |