Sposób określenia wartości rynkowej w podatku od czynności cywilnoprawnych
A tax base which the taxpayer is establishing with the self-calculation is one of structural elements of the tax on civil law transactions based on the market value of the mobility or real estates. Tax regulations contain the definition ‘of market value’ however for her precise e...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2015-01-01
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| Series: | Acta Iuris Stetinensis |
| Subjects: | |
| Online Access: | https://wnus.edu.pl/ais/pl/issue/96/article/599/ |
| _version_ | 1818324810248224768 |
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| author | Rafał Bernat |
| author_facet | Rafał Bernat |
| author_sort | Rafał Bernat |
| collection | DOAJ |
| description | A tax base which the taxpayer is establishing with the self-calculation is one of structural elements of the tax on civil law transactions based on the market value of the mobility or real estates. Tax regulations contain the definition ‘of market value’ however for her precise establishing by the taxpayer the market price of the object is preventing the generality from the step. In the article it was made analysis of the notion ‘market value’ (also in the light of the court interpretation), determining the mode of questioning the amount quoted by the party to proceedings and the connection between appointing the expert and the decision tax liabilities. In research methods they used the comparative and linguistic analytical method. It was made analysis of methods of determining the market value: cost, ‘of real profit margin’, comparative, historical. As the conclusion de lege lata were accepted, that a base on base method is correct and should be applied when as a result of the realization of regulations on the tax on civil law transactions the agreed value can be regarded incorrect. For the application de lege ferenda a need of the amendment was recognised in the unification of the notion ‘market value’ in all tax acts and introductions transparent method of establishing the market value in the civil law tax.
Translated by Rafał Bernat |
| first_indexed | 2024-12-13T11:34:30Z |
| format | Article |
| id | doaj.art-5967d374ee384cfb84baa4e2f46442e8 |
| institution | Directory Open Access Journal |
| issn | 2083-4373 |
| language | English |
| last_indexed | 2024-12-13T11:34:30Z |
| publishDate | 2015-01-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Szczecińskiego |
| record_format | Article |
| series | Acta Iuris Stetinensis |
| spelling | doaj.art-5967d374ee384cfb84baa4e2f46442e82022-12-21T23:47:49ZengWydawnictwo Naukowe Uniwersytetu SzczecińskiegoActa Iuris Stetinensis2083-43732015-01-0110Sposób określenia wartości rynkowej w podatku od czynności cywilnoprawnychRafał Bernat0Uniwersytet Mikołaja Kopernika w ToruniuA tax base which the taxpayer is establishing with the self-calculation is one of structural elements of the tax on civil law transactions based on the market value of the mobility or real estates. Tax regulations contain the definition ‘of market value’ however for her precise establishing by the taxpayer the market price of the object is preventing the generality from the step. In the article it was made analysis of the notion ‘market value’ (also in the light of the court interpretation), determining the mode of questioning the amount quoted by the party to proceedings and the connection between appointing the expert and the decision tax liabilities. In research methods they used the comparative and linguistic analytical method. It was made analysis of methods of determining the market value: cost, ‘of real profit margin’, comparative, historical. As the conclusion de lege lata were accepted, that a base on base method is correct and should be applied when as a result of the realization of regulations on the tax on civil law transactions the agreed value can be regarded incorrect. For the application de lege ferenda a need of the amendment was recognised in the unification of the notion ‘market value’ in all tax acts and introductions transparent method of establishing the market value in the civil law tax. Translated by Rafał Bernathttps://wnus.edu.pl/ais/pl/issue/96/article/599/market valuetaxpayertaxable amount |
| spellingShingle | Rafał Bernat Sposób określenia wartości rynkowej w podatku od czynności cywilnoprawnych Acta Iuris Stetinensis market value taxpayer taxable amount |
| title | Sposób określenia wartości rynkowej w podatku od czynności cywilnoprawnych |
| title_full | Sposób określenia wartości rynkowej w podatku od czynności cywilnoprawnych |
| title_fullStr | Sposób określenia wartości rynkowej w podatku od czynności cywilnoprawnych |
| title_full_unstemmed | Sposób określenia wartości rynkowej w podatku od czynności cywilnoprawnych |
| title_short | Sposób określenia wartości rynkowej w podatku od czynności cywilnoprawnych |
| title_sort | sposob okreslenia wartosci rynkowej w podatku od czynnosci cywilnoprawnych |
| topic | market value taxpayer taxable amount |
| url | https://wnus.edu.pl/ais/pl/issue/96/article/599/ |
| work_keys_str_mv | AT rafałbernat sposobokresleniawartoscirynkowejwpodatkuodczynnoscicywilnoprawnych |