Taxation of Acquisition of Immovable Property by Inheritance Division: Gloss to the Judgement of the Supreme Administrative Court of 13 October 2015 (II FSK 2133/13, LEX no. 1808541)
The commented judgement concerns the taxation of acquisition of immovable property by inheritance division. In the applicant’s opinion dissolution of co-ownership is not an acquisition of assets if it is within the share which the former co-owners had in the common property and was carried out witho...
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| Format: | Article |
| Language: | English |
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Maria Curie-Skłodowska University
2021-03-01
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| Series: | Studia Iuridica Lublinensia |
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| Online Access: | https://journals.umcs.pl/sil/article/view/10432 |